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Directory Results for Irs 2159 instructions. Irs form 2159 instructions. Form 8379, the Declaration of the Aggrieved Spouse, is used to ensure that the spouse's share in the to Irs 2159 instructions. Irs form 2159 instructions. IRS Form 2297, also known as Waiver of Statutory Notification of Claim Disallowance, is completed by