IRS Publication 971 gives several examples of factors that the IRS will take into consideration in determining unfairness.
Internal Revenue Service Publication 971, "Innocent Spouse Relief," April, 1998.
The IRS also released publication 971
(revised 4/00), Innocent Spouse Relief (And Separation of Liability and Equitable Relief), to explain the three types of relief available.
A more complicated example cited on page 6 of Publication 971 involves a return in which $50,000 is reported by the innocent spouse and $15,000 in self-employment income is earned by the other spouse.
Publication 971 sets forth the guidelines for filing Form 8857 and Section 6015(c)(3)(B) of the Statute of Limitations.
Publication 971 provides an excellent illustration of how to complete Form 8857.
In anticipation of the passage and signing of the Bill, IRS released a draft copy of Publication 971
, Innocent Spouse Relief and Form 8857, Request For Innocent Spouse Relief.