A Taxpayer Can Receive Innocent Spouse Relief If

Multiple Choice

A taxpayer can receive innocent spouse relief if

A) the understated tax is attributable to erroneous items of the other spouse.
B) the innocent spouse did not know and had no reason to know that there was an understatement of tax.
C) under the circumstances,it would be inequitable to hold the innocent spouse liable for the understated tax.
D) All of the above conditions apply.