The taxpayer’s account must be researched, administrative files retrieved and additional information secured from the taxpayer.

The legal requirement to notify the non-innocent party of the claim., This party is given a “reasonable time” to respond., The IRS considers 60 days reasonable time.

Denied claims, 30-day appeal letters, and 90-day determination letters slow down the process., IRS may use Form 870 IS, Waiver of Collection Restrictions in Innocent Spouse Cases, to help reduce the time needed to resolve these matters.