Can I raise innocent spouse relief at a CDP hearing?
Yes. Spousal defenses, including innocent spouse relief, are among the issues a taxpayer may raise at a CDP hearing.
Is a spousal defense allowed at CDP?
Yes. The law lets a taxpayer raise appropriate spousal defenses — including a claim for innocent spouse relief — at the Collection Due Process hearing.
IRC §6330(c)(2)(A)(i)
At the hearing, the taxpayer may raise any relevant issue relating to the unpaid tax or the proposed levy, including appropriate spousal defenses.
Why it matters on a joint return
A joint return generally makes both spouses jointly and severally liable. Innocent spouse relief can separate one spouse from a liability created by the other's items or understatement — and a CDP hearing is one place to put that relief on the table before collection proceeds.
Each spouse acts separately
Because each spouse must file their own Form 12153 to preserve CDP rights, a spouse seeking innocent spouse relief should make sure their own request is filed on time.