I have posted on the topic of Innocent Spouse Relief before. In particular, the 2-year deadline for filing for equitable relief under Section 6015 has been problematic for many people and has been challenged in court.
The IRS has now published new rules in Notice 2012-8 that do away with the 2-year deadline for equitable relief claims for innocent spouse relief. Note, though, that this change only applies to equitable claims under Section 6015, and not to other claims for innocent spouse relief under Section 6015.
What is especially good about Notice 2012-8 is that it allows for those individuals who have had their claims for equitable relief under Section 6015 denied solely on the basis of failing to meet the former 2-year deadline to come back and re-file for innocent spouse relief.
This is an instance where the IRS has seen a problem with the way that they have dealt with innocent spouse relief claims in the past and have corrected the problem.
You can view an IRS video about the new rules at this link: IRS Video.
You can also read Notice 2012-8 at this link: Notice 2012-8.