The IRS says it will be eliminating the two-year statute of limitations on filing for innocent spouse relief.  When married couples file joint returns, each spouse is generally considered liable for any tax that is due on the return that is filed.  But in certain circumstances, a spouse can file for innocent spouse relief.  IRS regulations had read that a spouse must apply for this relief within two years, but that no longer applies.  The IRS says it will be releasing new regulations to formally make the change.  Meanwhile, taxpayers can rely on IRS Notice 2011-70 for guidance.