{"id":28419,"date":"2026-09-26T14:00:00","date_gmt":"2026-09-26T18:00:00","guid":{"rendered":"https:\/\/songlawfirm.com\/?p=28419"},"modified":"2026-09-17T18:33:21","modified_gmt":"2026-09-17T22:33:21","slug":"tax-success-innocent-spouse-relief-2026-09-zh","status":"publish","type":"post","link":"https:\/\/songlawfirm.com\/zh-hans\/tax-success-innocent-spouse-relief-2026-09-zh\/","title":{"rendered":"IRS \u65e0\u8f9c\u914d\u5076\u6551\u6d4e\u83b7\u6279 \u2014 \u4ee5 \u00a76015(c) \u6446\u8131\u524d\u914d\u5076\u7a0e\u52a1\u8d23\u4efb\u7684\u6210\u529f\u6848\u4f8b"},"content":{"rendered":"<div class=\"slf-article slf-tax-success\">\n<p class=\"slf-eyebrow\" style=\"font-size:11px;letter-spacing:.3em;color:#98344A;font-weight:700;margin:0 0 8px;\">TAX LAW \u00b7 \u5b8b\u5f8b\u5e08\u4e8b\u52a1\u6240\u7a0e\u52a1\u6210\u529f\u6848\u4f8b<\/p>\n<h2 style=\"color:#1a1a1a;font-size:22px;margin:32px 0 12px;border-left:4px solid #98344A;padding-left:12px;font-weight:700;\">\u59d4\u6258\u4eba\u6982\u51b5<\/h2>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\u59d4\u6258\u4eba\u4e3a\u5c45\u4f4f\u5728\u65b0\u6cfd\u897f\u5dde\u7684\u97e9\u88d4\u7f8e\u56fd\u5973\u6027,\u4e0e\u524d\u914d\u5076\u591a\u5e74\u8054\u5408\u7533\u62a5\u8054\u90a6\u6240\u5f97\u7a0e,\u540e\u79bb\u5a5a\u3002\u79bb\u5a5a\u540e,\u5979\u6536\u5230 IRS \u5173\u4e8e\u591a\u5e74\u672a\u7f34\u7a0e\u6b3e\u53ca\u5c11\u62a5\u7f5a\u91d1\u7684\u901a\u77e5,\u603b\u989d\u7ea6\u516d\u4f4d\u6570\u3002\u7edd\u5927\u90e8\u5206\u7a0e\u8d1f\u6e90\u4e8e\u524d\u914d\u5076\u7684\u81ea\u96c7\u6536\u5165\u5c11\u62a5\u3002\u5979\u672a\u53c2\u4e0e\u8be5\u9879\u4e1a\u52a1\u7684\u7ecf\u8425\u6216\u8d26\u52a1,\u4ec5\u5728\u8054\u5408\u7533\u62a5\u8868\u4e0a\u7b7e\u5b57,\u5e76\u4e0d\u77e5\u60c5\u3002<\/p>\n<h2 style=\"color:#1a1a1a;font-size:22px;margin:32px 0 12px;border-left:4px solid #98344A;padding-left:12px;font-weight:700;\">\u6848\u4ef6\u80cc\u666f<\/h2>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\u8054\u5408\u7533\u62a5\u4f1a\u5bf9\u53cc\u65b9\u65bd\u52a0 <strong>\u8fde\u5e26\u4e0e\u4e2a\u522b\u8d23\u4efb(joint and several liability)<\/strong>\u3002\u8be5\u8d23\u4efb\u5728\u79bb\u5a5a\u540e\u4ecd\u7136\u5b58\u7eed,\u5373\u4fbf\u79bb\u5a5a\u5224\u51b3\u4e66\u5c06\u7a0e\u52a1\u8d23\u4efb\u5212\u5f52\u4e00\u65b9,\u4e5f\u4e0d\u80fd\u5bf9\u6297 IRS \u7684\u8ffd\u7f34\u3002\u5728\u59d4\u6258\u4eba\u6848\u4ef6\u4e2d,\u7531\u4e8e\u5176\u7b7e\u5b57\u4e8e\u8054\u5408\u7533\u62a5\u8868,IRS \u4ece\u6cd5\u5f8b\u4e0a\u6709\u6743\u5411\u5176\u5168\u989d\u8ffd\u7f34\u3002<\/p>\n<h2 style=\"color:#1a1a1a;font-size:22px;margin:32px 0 12px;border-left:4px solid #98344A;padding-left:12px;font-weight:700;\">\u6cd5\u5f8b\u8981\u70b9<\/h2>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\u5173\u952e\u6761\u6b3e\u4e3a <strong>\u300a\u7f8e\u56fd\u56fd\u5185\u7a0e\u6536\u6cd5\u5178\u300b\u00a76015 \u2014 \u65e0\u8f9c\u914d\u5076\u6551\u6d4e(Innocent Spouse Relief)<\/strong>,\u63d0\u4f9b\u4e09\u6761\u8def\u5f84:<\/p>\n<ul style=\"margin:8px 0 12px;padding-left:22px;color:#333;line-height:1.75;\">\n<li style=\"margin:5px 0;\"><strong>\u00a76015(b) \u4f20\u7edf\u6551\u6d4e<\/strong>:\u7b7e\u5b57\u65b9\u4e0d\u77e5\u9053\u4e14\u6ca1\u6709\u5408\u7406\u7406\u7531\u77e5\u9053\u8be5\u5c11\u62a5,\u5e76\u4f7f\u5176\u627f\u62c5\u8d23\u4efb\u4e3a\u4e0d\u516c\u5e73<\/li>\n<li style=\"margin:5px 0;\"><strong>\u00a76015(c) \u8d23\u4efb\u5206\u79bb<\/strong>:\u79bb\u5a5a\u3001\u6cd5\u5f8b\u5206\u5c45\u3001\u4e27\u5076\u6216\u5206\u5c45\u7684\u7533\u8bf7\u4eba,\u53ef\u5c06\u8d23\u4efb\u5206\u914d\u7ed9\u5e94\u8d1f\u8d23\u7684\u4e00\u65b9<\/li>\n<li style=\"margin:5px 0;\"><strong>\u00a76015(f) \u8861\u5e73\u6551\u6d4e<\/strong>:\u5f53 (b) \u4e0e (c) \u4e0d\u9002\u7528\u65f6,\u7efc\u5408\u5168\u90e8\u4e8b\u5b9e\u4e0e\u60c5\u5f62\u8003\u8651,\u7ed9\u4e88\u88c1\u91cf\u6027\u6551\u6d4e<\/li>\n<\/ul>\n<h2 style=\"color:#1a1a1a;font-size:22px;margin:32px 0 12px;border-left:4px solid #98344A;padding-left:12px;font-weight:700;\">\u5b8b\u5f8b\u5e08\u4e8b\u52a1\u6240\u5bf9\u7b56<\/h2>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\u7b2c\u4e00,\u51c6\u5907\u5b8c\u6574\u7684 <strong>Form 8857(\u65e0\u8f9c\u914d\u5076\u6551\u6d4e\u8bf7\u6c42\u8868)<\/strong> \u7533\u8bf7\u5305,\u8bb0\u5f55\u59d4\u6258\u4eba\u5728\u7533\u62a5\u4e2d\u7684\u5b9e\u9645\u53c2\u4e0e\u5ea6 \u2014\u2014 \u4ec5\u7b7e\u5b57\u3001\u65e0\u4e1a\u52a1\u8d26\u6237\u8bbf\u95ee\u6743\u3001\u672a\u53c2\u4e0e\u8d26\u52a1\u3001\u65e0\u6cd5\u6838\u67e5\u7533\u62a5\u6570\u5b57\u6765\u6e90\u3002<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\u7b2c\u4e8c,\u4e25\u683c\u7ba1\u7406 <strong>\u7533\u8bf7\u65f6\u9650<\/strong>\u3002\u00a76015(b) \u4e0e (c) \u539f\u5219\u4e0a\u9700\u5728 IRS \u542f\u52a8\u9996\u6b21\u8ffd\u7f34\u884c\u4e3a(collection activity)\u540e\u4e24\u5e74\u5185\u63d0\u4ea4;\u00a76015(f) \u8f83\u4e3a\u7075\u6d3b\u3002\u6211\u4eec\u4ee5 IRS levy \u901a\u77e5\u4e3a\u57fa\u51c6\u9501\u5b9a\u4e24\u5e74\u671f,\u9884\u7559\u5b89\u5168\u8fb9\u9645\u540e\u63d0\u4ea4\u3002<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\u7b2c\u4e09,\u51c6\u5907 <strong>\u5ba1\u67e5\u5458\u4f1a\u8bae(examiner conference)<\/strong> \u7684\u5b8c\u6574\u6587\u4ef6\u5305:\u79bb\u5a5a\u5224\u51b3\u4e66\u3001\u8d22\u52a1\u63a7\u5236\u4e0d\u5bf9\u79f0\u8bc1\u636e\u3001\u59d4\u6258\u4eba\u5bf9\u7a0e\u52a1\u7533\u62a5\u53c2\u4e0e\u7a0b\u5ea6\u7684\u9648\u8ff0,\u4ee5\u53ca\u5fc5\u8981\u65f6\u7684\u80c1\u8feb\u6216\u5bb6\u5ead\u66b4\u529b\u8bc1\u636e\u3002\u540c\u65f6\u9884\u5148\u5206\u6790\u8fdb\u5165 <strong>Tax Court(\u7a0e\u52a1\u6cd5\u9662)<\/strong> \u7684\u8def\u5f84,\u4ee5\u5907\u884c\u653f\u4e0a\u8bc9\u5931\u5229\u3002<\/p>\n<h2 style=\"color:#1a1a1a;font-size:22px;margin:32px 0 12px;border-left:4px solid #98344A;padding-left:12px;font-weight:700;\">\u5904\u7406\u8fc7\u7a0b<\/h2>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\u63d0\u4ea4 Form 8857 \u540e,IRS \u4f1a\u901a\u77e5\u672a\u7533\u8bf7\u65b9\u5e76\u5141\u8bb8\u5176\u53cd\u9988\u3002\u524d\u914d\u5076\u63d0\u51fa\u5f02\u8bae\u3002\u6211\u4eec\u5728 Appeals \u9636\u6bb5\u4ee5\u4e1a\u52a1\u8d26\u7c3f\u6765\u6e90\u3001\u59d4\u6258\u4eba\u65e0\u8d26\u6237\u8bbf\u95ee\u6743,\u4ee5\u53ca\u9996\u6b21\u83b7\u77e5\u7a0e\u52a1\u95ee\u9898\u7684\u65f6\u95f4\u70b9\u4f5c\u4e3a\u53cd\u9a73\u4f9d\u636e\u3002<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\u6211\u4eec\u9501\u5b9a\u5173\u952e\u8bc1\u636e:\u59d4\u6258\u4eba\u5bf9\u4e1a\u52a1\u94f6\u884c\u8d26\u6237\u6ca1\u6709\u8bbf\u95ee\u6743,\u4ea6\u672a\u53c2\u4e0e\u7533\u62a5\u6570\u5b57\u7684\u6838\u7b97;\u5979\u9996\u6b21\u5f97\u77e5\u7a0e\u52a1\u95ee\u9898\u662f\u5728\u79bb\u5a5a\u540e\u6536\u5230 IRS \u901a\u77e5\u65f6,\u8fd9\u76f4\u63a5\u5f71\u54cd&quot;\u5408\u7406\u7406\u7531\u77e5\u9053&quot;\u8981\u4ef6\u7684\u5224\u65ad\u3002<\/p>\n<h2 style=\"color:#1a1a1a;font-size:22px;margin:32px 0 12px;border-left:4px solid #98344A;padding-left:12px;font-weight:700;\">\u7ed3\u679c<\/h2>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">IRS \u8ba4\u53ef <strong>\u00a76015(c) \u8d23\u4efb\u5206\u79bb<\/strong>,\u5c06\u5927\u90e8\u5206\u7a0e\u8d1f\u5206\u914d\u7ed9\u524d\u914d\u5076,\u514d\u9664\u59d4\u6258\u4eba\u5bf9\u8be5\u90e8\u5206\u7684\u8d23\u4efb\u3002\u59d4\u6258\u4eba\u7531\u6b64\u6446\u8131\u4e86\u56e0\u524d\u914d\u5076\u5c11\u62a5\u800c\u627f\u62c5\u7684\u7edd\u5927\u90e8\u5206\u98ce\u9669,\u5f97\u4ee5\u7ef4\u62a4\u79bb\u5a5a\u540e\u91cd\u65b0\u8d77\u6b65\u7684\u8d22\u52a1\u89c4\u5212\u3002\u5c31\u5c5e\u4e8e\u81ea\u5df1\u5e94\u8d1f\u90e8\u5206,\u901a\u8fc7\u5408\u7406\u6708\u4f9b\u7684 <strong>installment agreement<\/strong> \u5b89\u6392\u507f\u8fd8\u3002<\/p>\n<h2 style=\"color:#1a1a1a;font-size:22px;margin:32px 0 12px;border-left:4px solid #98344A;padding-left:12px;font-weight:700;\">\u542f\u793a<\/h2>\n<ul style=\"margin:8px 0 12px;padding-left:22px;color:#333;line-height:1.75;\">\n<li style=\"margin:5px 0;\">\u8054\u5408\u7533\u62a5\u7684\u8fde\u5e26\u8d23\u4efb\u5728\u79bb\u5a5a\u540e\u4f9d\u7136\u5b58\u7eed;\u79bb\u5a5a\u5224\u51b3\u4e66\u6761\u6b3e\u65e0\u6cd5\u5bf9\u6297 IRS\u3002<\/li>\n<li style=\"margin:5px 0;\">\u00a76015 \u63d0\u4f9b\u4e09\u6761\u6551\u6d4e\u8def\u5f84,\u8981\u4ef6\u4e0e\u65f6\u9650\u4e0d\u540c,\u9700\u6309\u6848\u4ef6\u9009\u62e9\u6700\u4f18\u7b56\u7565\u3002<\/li>\n<li style=\"margin:5px 0;\">\u8d22\u52a1\u63a7\u5236\u3001\u8d26\u6237\u8bbf\u95ee\u6743\u3001\u9996\u6b21\u5f97\u77e5\u65f6\u95f4\u70b9\u7b49\u4e8b\u5b9e\u8bb0\u5f55\u5f80\u5f80\u662f\u80dc\u8d1f\u5173\u952e\u3002\u5c3d\u65e9\u54a8\u8be2\u6709\u52a9\u4e8e\u5efa\u7acb\u6700\u5f3a\u7684\u4e8b\u5b9e\u8bc1\u636e\u94fe\u3002<\/li>\n<\/ul>\n<h2 style=\"color:#1a1a1a;font-size:22px;margin:32px 0 12px;border-left:4px solid #98344A;padding-left:12px;font-weight:700;\">\u5e38\u89c1\u95ee\u9898<\/h2>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\"><strong>Q1. \u79bb\u5a5a\u5224\u51b3\u4e66\u89c4\u5b9a\u914d\u5076\u627f\u62c5\u7a0e\u52a1\u8d23\u4efb,\u80fd\u5426\u7528\u6765\u5bf9\u6297 IRS?<\/strong><\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\u4e0d\u80fd\u3002\u5224\u51b3\u4e66\u4ec5\u5728\u5f53\u4e8b\u4eba\u4e4b\u95f4\u751f\u6548,IRS \u4ecd\u53ef\u5411\u7b7e\u5b57\u65b9\u4efb\u4e00\u65b9\u8ffd\u7f34\u3002<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\"><strong>Q2. \u5df2\u6545\u914d\u5076\u7684\u7a0e\u52a1\u8d23\u4efb\u5982\u4f55\u5904\u7406?<\/strong><\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\u82e5\u66fe\u8054\u5408\u7533\u62a5,\u8fde\u5e26\u8d23\u4efb\u5728\u5176\u6b7b\u4ea1\u540e\u4ecd\u5ef6\u7eed\u3002\u53ef\u5c1d\u8bd5\u901a\u8fc7 \u00a76015(c) \u5c06\u8d23\u4efb\u5206\u79bb\u3002<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\"><strong>Q3. \u5df2\u7f34\u7eb3\u7684\u7a0e\u6b3e\u80fd\u5426\u9000\u8fd8?<\/strong><\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\u5728\u90e8\u5206\u60c5\u5f62\u4e0b\u53ef\u9000\u8fd8,\u5c24\u5176\u662f \u00a76015(b) \u4e0e (f) \u8def\u5f84\u4e0b\u9000\u6b3e\u7a7a\u95f4\u8f83\u5927\u3002<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\"><strong>Q4. \u7533\u8bf7\u65f6\u9650\u662f?<\/strong><\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\u00a76015(b) \u4e0e (c) \u539f\u5219\u4e0a\u8981\u6c42\u5728 IRS \u9996\u6b21\u8ffd\u7f34\u884c\u4e3a\u540e\u4e24\u5e74\u5185\u63d0\u4ea4;\u00a76015(f) \u8f83\u4e3a\u7075\u6d3b\u3002\u6536\u5230\u901a\u77e5\u540e\u5e94\u7acb\u5373\u54a8\u8be2\u5f8b\u5e08\u9501\u5b9a\u65f6\u9650\u3002<\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\"><strong>Q5. \u65b0\u6cfd\u897f\u5dde(NJ Division of Taxation)\u662f\u5426\u6709\u7c7b\u4f3c\u5236\u5ea6?<\/strong><\/p>\n<p style=\"line-height:1.85;color:#2a2a2a;margin:10px 0 14px;font-size:15.5px;\">\u6709\u3002\u65b0\u6cfd\u897f\u5dde\u4e5f\u4f1a\u5ba1\u67e5\u65e0\u8f9c\u914d\u5076\u6551\u6d4e\u3002\u8054\u90a6\u4e0e\u5dde\u7533\u8bf7\u901a\u5e38\u9700\u8981\u5e76\u884c\u7ba1\u7406\u3002<\/p>\n<div class=\"slf-contact-block\" style=\"background:#fafaf7;border-left:4px solid #98344A;padding:24px 26px;margin:36px 0 24px;border-radius:6px;\">\n<p style=\"margin:0 0 8px;font-size:14px;letter-spacing:.2em;color:#98344A;font-weight:700;\">SONG LAW FIRM \u00b7 \u5b8b\u5f8b\u5e08\u4e8b\u52a1\u6240<\/p>\n<p style=\"margin:0 0 12px;font-size:18px;color:#1a1a1a;font-weight:700;\">\u9047\u5230 IRS \u6848\u4ef6?\u7acb\u5373\u9884\u7ea6\u54a8\u8be2\u3002<\/p>\n<p style=\"margin:0;font-size:15px;color:#333;line-height:1.7;\">\n\ud83d\udcde <strong>201.461.0031<\/strong> &nbsp;\u00b7&nbsp; \u2709 <a aria-label=\"Email mail@songlawfirm.com\" href=\"mailto:mail@songlawfirm.com\" style=\"color:#98344A;text-decoration:none;\">mail@songlawfirm.com<\/a> &nbsp;\u00b7&nbsp; \ud83c\udf10 <a href=\"https:\/\/songlawfirm.com\" style=\"color:#98344A;text-decoration:none;\">songlawfirm.com<\/a><br \/>\n\ud83d\udccd Parker Plaza, 400 Kelby Street, Suite 1900, Fort Lee, NJ 07024<\/p>\n<\/div>\n<div class=\"slf-disclaimer\" style=\"margin:32px 0 8px;padding:16px 18px;background:#f5f5f2;border:1px solid #e5e5e2;border-radius:4px;font-size:12.5px;line-height:1.65;color:#555;\">\n<strong style=\"color:#333;\">\u514d\u8d23\u58f0\u660e<\/strong> \u00b7 \u672c\u6848\u4f8b\u57fa\u4e8e\u5b8b\u5f8b\u5e08\u4e8b\u52a1\u6240\u5904\u7406\u8fc7\u7684\u7a0e\u52a1\u6848\u4ef6\u7efc\u5408\u00b7\u533f\u540d\u5316\u91cd\u6784\u3002\u5f53\u4e8b\u4eba\u59d3\u540d\u00b7\u5177\u4f53\u91d1\u989d\u00b7\u5177\u4f53\u65e5\u671f\u00b7\u7279\u5b9a\u5730\u70b9\u5747\u5df2\u4e00\u822c\u5316\u5904\u7406,\u672c\u6587\u4e0d\u5bf9\u5e94\u4efb\u4f55\u5355\u4e00\u59d4\u6258\u4eba\u6848\u4ef6\u3002\u6839\u636e\u65b0\u6cfd\u897f\u5dde\u5f8b\u5e08\u804c\u4e1a\u884c\u4e3a\u89c4\u5219 7.1,\u8fc7\u5f80\u7ed3\u679c\u4e0d\u80fd\u4fdd\u8bc1\u76f8\u540c\u7ed3\u679c,IRS \u6848\u4ef6\u7ed3\u679c\u56e0\u4e8b\u5b9e\u00b7\u6cd5\u5f8b\u00b7\u653f\u7b56\u53d8\u66f4\u800c\u5f02\u3002\u672c\u6587\u4e3a\u4e00\u822c\u4fe1\u606f,\u975e\u9488\u5bf9\u7279\u5b9a\u6848\u4ef6\u7684\u6cd5\u5f8b\u610f\u89c1\u3002<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>TAX LAW \u00b7 \u5b8b\u5f8b\u5e08\u4e8b\u52a1\u6240\u7a0e\u52a1\u6210\u529f\u6848\u4f8b \u59d4\u6258\u4eba\u6982\u51b5 \u59d4 [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":28427,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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