Examples. The following examples illustrate the rules of this paragraph (b):
(5) Premature requests for relief. The Internal Revenue Service will not consider premature claims for relief under § 1.6015–2, 1.6015–3, or 1.6015–4. A premature claim is a claim for relief that is filed for a tax year prior to the receipt of a notification of an audit or a letter or notice from the IRS indicating that there may be an outstanding liability with regard to that year. Such notices or letters do not include notices issued pursuant to section 6223 relating to TEFRA partnership proceedings. A premature claim is not considered an election or request under § 1.6015–1(h)(5).
(c) Effect of a final administrative determination—(1) In general. A requesting spouse is entitled to only one final administrative determination of relief under § 1.6015–1 for a given assessment, unless the requesting spouse properly submits a second request for relief that is described in § 1.6015–1(h)(5).
(2) Example. The following example illustrates the rule of this paragraph (c):


26 CFR § 1.6015-5

Scoping language

Requesting relief. To elect the application of 1.60152 or 1.60153, or to request equitable relief under 1.60154, a requesting spouse must file Form 8857, Request for Innocent Spouse Relief (or other specified form); submit a written statement containing the same information required on Form 8857, which is signed under penalties of perjury; or submit information in the manner prescribed by the Treasury and IRS in forms, relevant revenue rulings, revenue procedures, or other published guidance (see 601.601(d)(2) of this chapter).

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