Question: what is the general time frame for applying for relief from a liability or a portion of a liability that remains unpaid in an innocent

what is the general time frame for applying for relief from a liability or a portion of a liability that remains unpaid in an innocent spouse case? a 3 years after the tax b. 5 years after the assessent of the tax c. 7 years after the assessment to the tax d. 10 after the assessment of the tax

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