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If you were denied an innocent spouse relief election, you can appeal the decision. You must file for a petition with the Tax Court within 90 days after receiving the denial.
Even though you are requesting a review on your innocent spouse relief election, your spouse (“non-electing” - the one not applying for the innocent spouse relief) can intervene during the process.
The IRS is required by law to notify the non-electing spouse about your innocent spouse relief request. This is intended to allow the non-electing spouse with an opportunity to become involved in the determination.