Court case: Lantz v. Comm'r, 132 T.C. 8 (4/7/2009)

Spouses who file a joint return are jointly and severally liable for the payment of tax as well as any interest and penalties that arise from the return. Section 6015(f) allows relief for unpaid tax or deficiency to a requesting spouse if, taking into account all the facts and circumstances, it would be inequitable to hold the requesting spouse liable for payment. Treas. Reg.§ 1.6015-5(b)(1) states that a spouse requesting relief under this section is required to file Form 8857, Request for Innocent Spouse Relief, or a similar statement with the IRS within two years from the date of the first collection activity against the spouse requesting relief.

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