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Directory Results for New York State Department of Taxation and Finance IT285I Instructions for IT285 (6/02) Request for Innocent Spouse Relief (and Separation of Liability and Equitable Relief) General instructions Additional information Section 654 of the to New York State Department of Taxation and Finance IT285I Instructions for IT285 (6/02) Request for Innocent Spouse Relief (and Separation of Liability and Equitable Relief) General instructions Additional information Section 654 of the