a-02-74.pdf

Preserve advance releases and the authoritative Internal Revenue Bulletin rendition; directory timestamps are file-publication metadata, not legal effective dates. HTML bulletins begin June 2003; earlier available issues require full PDF parsing.

This collection currently includes the publisher’s available advance-release directory. Historical bulletin renditions are discovered separately; an advance-release record alone does not certify the collection archive complete.

Announcement 2002 – 74

New Revision of Publication 971, Innocent Spouse Relief (And Separation of
Liability and Equitable Relief)

Publication 971, revised June 2002, is now available from the Internal Revenue
Service. It replaces the April 2000 revision.

This publication discusses the innocent spouse relief initiatives that protect
taxpayers whose spouses violate the tax laws without their knowledge.

You can get a copy of this publication by calling 1-800-TAX-FORM (1-800-829-
3676). You can also write the IRS Forms Distribution Center nearest you. Check
your income tax package for the address. The publication is also available on the
IRS website at
www.irs.gov.