Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 3310-212. Innocent spouse relief

(a) General rule.--A taxpayer who has made a joint return may elect to seek relief from liability in the circumstances described in subsection 6015(b) or (c) of the Internal Revenue Code of 1986 (Public Law 99-514, 26 U.S.C. § 1 et seq.). 1  The election under this subsection shall be filed with the Taxpayers' Rights Advocate.

(b) Prompt action.--The Taxpayers' Rights Advocate, within six months of receiving an election under this section, shall dispose of the election.  If, taking into account all the facts and circumstances, it is inequitable to hold the taxpayer liable for any unpaid tax or any deficiency and relief is not otherwise available to the taxpayer, the Taxpayers' Rights Advocate may relieve the individual of the liability.  Prompt notice of the action taken shall be given to the taxpayer.  A denial of an election or a failure to notify the taxpayer of a decision within six months after the date an election is filed with the Taxpayers' Rights Advocate may be appealed in the manner provided by law for appeals from actions taken on a petition for reassessment.

(c) Notice.--The department and the Board of Finance and Revenue shall provide a taxpayer who has filed a joint return but who does not elect to proceed under this section with adequate notice and an opportunity to become a party to a proceeding under this section.

(d) Regulations.--The department and the Board of Finance and Revenue shall promulgate regulations necessary to implement this section.