Which of the following is NOT a type of relief from joint responsibility of penalties?

The correct choice is the one that identifies a term that is not recognized as a type of relief from joint responsibility for tax penalties. In this context, "Equitable Redistribution" does not exist as a formal category of relief provided by the IRS.

The IRS has specific provisions for the types of relief available to taxpayers who find themselves jointly responsible for tax liabilities with a spouse or former spouse.

Innocent Spouse Relief allows one spouse to request relief from additional tax owed if the other spouse improperly reported income or claimed improper deductions or credits.

Separation of Liability Relief involves allocating the tax due between spouses when they have filed jointly, thus allowing each spouse to be responsible only for their respective share of the liability.

Equitable Relief allows for relief in cases where the taxpayer does not qualify for the other two types but can still demonstrate that it would be unfair or inequitable to hold them responsible for the tax liability.

"Equitable Redistribution," however, is not a recognized term or type of relief provided by the IRS for joint responsibility of tax penalties, making it the correct answer in this multiple-choice question. This understanding of the types of relief can assist taxpayers in navigating their options when dealing with joint tax liabilities.