Dear Listmates, Happy Monday Folks, I'm currently working on a matter involving the recovery/enforcement of an IRS refund for an innocent spouse and could use some procedural guidance. This involves two alternate scenarios: one where the innocent spouse was granted that designation, and other other s cenario is where they weren't. Could anyone advise on the following: 1.The proper forum: Depending on the administrative posture, should this be filed in the U.S. Tax Court, U.S. District Court, or the Court of Federal Claims? 2. Drafting resources:Would anyone be willing to share a redacted sample petition, or point me toward a reliable template or practice guide for this specific action? I'm not seeking case-specific legal advice, just general procedural direction to ensure I'm filing in the correct venue with the proper documents. Any insights or resources would be greatly appreciated. Thanks in advance for your time! Sincerely, Joseph D. Turano Attorney at Law Admitted to practice in CT, DC, NJ & NY (917) 685-9097 linkedin.com/in/joseph-turano-2811ba58 <https://www.linkedin.com/in/joseph-turano-2811ba58> Time Zone: Please note all times are Eastern Standard Time (EST, GMT-4). Confidentiality: This e-mail, including any attachment(s), is intended for receipt and use by the intended addressee(s), and may contain confidential and privileged information. Electronic Signature: Nothing contained in this e-mail is intended as a signature or to bind any person to the terms of any agreement except where such intent is expressly indicated.