The IRS recently amended its "Innocent Spouse" Form 8857. It's quite detailed and can serve as a preliminary questionnaire for any New Jersey divorce cases involving suspected tax fraud. Unreported or underreported income? Unfiled tax returns? Use this readily available form as an initial client questionnaire. Internal Revenue Service, September 28, 2007; http://www.irs.gov/pub/irs-pdf/f8857.pdf
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