It appears from your question that you petitioned IRS for innocent spouse relief and IRS has denied that petition. You have a right to appeal IRS' decision within the time frame allowed by law and regulations. IRS will not assess additional tax against you just because you appealed their denial of your petition for innocent spouse relief. If they propose to increase your tax for whatever other reason, they have to notify you in advance and you have a right to a hearing.
Answered on Dec 14th, 2010 at 6:43 AM