Notice CP182 - Innocent Spouse Relief

Type: Innocent Spouse | Level: medium

IRC Section: IRC § 6015

Response Deadline: 30 days

The IRS received your request for Innocent Spouse Relief. This means you're asking the IRS to relieve you of responsibility for tax debt that belongs to your spouse or former spouse. The notice confirms receipt, gives you a case number, and tells you the IRS is reviewing it.

A CP182 notifies you that the IRS has received your request for Innocent Spouse Relief under IRC § 6015 and is processing it. It provides a case number and explains that the IRS will review your request and notify you of the determination. This is not a denial — it is an acknowledgment of receipt.

Common Triggers

• Innocent spouse request
• Joint liability dispute
• Separation of liability

Resolution Steps

1. Step 1: Review the IRS's decision carefully
2. Step 2: Contact us to discuss appeal options
3. Step 3: Gather supporting documentation
4. Step 4: Consider requesting a hearing
5. Step 5: Respond within 30 days if disagreeing

Common Questions About CP182

How long does Innocent Spouse Relief take?

The IRS typically takes 6-12 months to process an Innocent Spouse Relief request. During this time, collection action on the tax debt may be paused. You'll receive a determination letter when the review is complete.

What are my chances of getting Innocent Spouse Relief?

It depends on the specific facts of your case. The IRS considers whether you knew or had reason to know about the understatement, whether you benefited from the unreported income, whether it would be inequitable to hold you liable, and whether you were experiencing domestic abuse. Each case is decided individually.

Additional Resources