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OK online Form 8857: What You Should Know
Form 8857. If the IRS is unable to collect the taxes from the former spouse or former common law spouse, it must also send Form 8857 to that spouse or former spouse's attorney. See page # 8 for instructions regarding Form 8857. See Form 8857 (Rev. June 2021). If a person has a tax liability due to a former common law spouse, the IRS must take reasonable steps to determine whether that person has or should have paid what they owe.
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