Seeking innocent spouse relief? Don’t delay in filing your Tax Court petition. A woman who filed a joint return with her husband asked IRS for the relief after is assessed unpaid taxes. The agency denied her plea and sent her a letter saying she had 90 days to file a petition with the Tax Court. She filed it a week late, alleging the delay was caused by IRS employees who gave her an incorrect filing date when she called the Service for assistance. An appeals court dismissed her petition as untimely because the 90-day deadline is set by statute (Nauflett, 4th Cir.).