How long does the IRS take to process innocent spouse relief requests?

The IRS typically takes 6-12 months to process innocent spouse relief requests, though complex cases can take longer. The process involves several steps: (1) Initial processing (2-4 weeks): the IRS acknowledges receipt of Form 8857 and assigns a case number. (2) Spouse notification (2-4 weeks): the IRS notifies your spouse/ex-spouse and gives them 35 days to respond. (3) Case review (3-6 months): the IRS examiner reviews your claim, your spouse's response, and supporting documentation. They may request additional information from you. (4) Decision (varies): you receive a preliminary determination letter, followed by a final determination. During this time, the IRS generally suspends collection activity related to the joint liability you're disputing. If the IRS denies your claim, you have 90 days to petition the U.S. Tax Court for review. If partially approved, you can appeal the portion that was denied. Tips to expedite: submit thorough documentation with your initial Form 8857, respond to IRS requests quickly, and consider including a detailed statement explaining your circumstances. Having a tax professional prepare the request can improve both the quality and speed of resolution.