In the past the IRS has contended that someone asking for innocent spouse relief under Section 6015(f) of the Internal Revenue Code would have to file for innocent spouse relief within two years of the first collection action taken by the IRS. The IRS has consistently disallowed claims that were not filed within this two year period.
In the case of Lantz v. Commissioner, 132 T.C. No. 8 (Apr. 7, 2009), the Tax Court has held that the two year rule imposed by the Regulation Section 1-6015-5(b)(1) is invalid. If request for innocent spouse relief has been denied by the IRS based on the two year rule, it should be requested again.