Interesting that the IRS has expanded (will expand) the innocent spouse deadline under the catch-all equitable provision of I.R.C. §6015(f), which several courts had ruled was properly subject to the two-year-from-initial-collection time limitation, e.g. Lantz v. Commissioner, 607 F.3d 479 (7th Cir. 2010). The IRS (Treasury) of course has the power to do this, because the two-year limitation is not embedded in the statutory text of §6015(f). The change, therefore, may simply be done by regulation, which the statute explicitly authorizes. The change is generally effective as of the date of the IRS Notice.