On October 7, 2013 new Revenue Procedure 2013-34 will be published in the Internal Revenue Bulletin 2013-42. This new procedure will supersede Revenue Procedure 2003-61. It applies to spouses who request equitable relief from joint and several liability under IRC 6015(f) or equitable relief under IRC 66(c) from income tax liability resulting from the operation of community property law. 

In 2011 the Internal Revenue Service eliminated 2-year statute of limitations on innocent spouse relief requests. This new Revenue Procedure 2013-34 states also that the request must be made on or before CSED (Collection Statute Expiration Date), if the tax liability is still unpaid. In this procedure you can also find conditions under which the IRS will make streamlined relief determinations granting equitable relief from an understatement of income tax or an underpayment of income tax reported on a joint return, or the operation of community property law.

It's worth highlighting that if non-requesting spouse can prove she/he was abused or had restricted access to financial information, then the abuse or financial control will satisfy the factor needed for a streamlined determination even if the requesting spouse knew or had reason to know of the items giving rise to the understatement or deficiency. 

You can find full document of Revenue Procedure 2013-34 here.