The New York State Department of Taxation & Finance has eliminated the two-year deadline previously applicable to spousal requests for equitable relief from joint and several liability under Tax Law § 654. Equitable Relief, TSB-M-11(11)I (N.Y.S. Dep’t. of Tax’n & Fin., Sept. 27, 2011). This action followed a recent IRS announcement that it was eliminating the two-year deadline for equitable relief which ran from the date of the first collection action by the IRS. The elimination of the two-year deadline applies to future requests for relief, requests currently under review, requests currently in litigation, and previous requests that were not litigated and denied solely on the issue of untimeliness which was based on the applicable period of limitation for collections, credit, or refunds which remains open as of the date of the original application for relief. The elimination of the two-year deadline has no effect on the two-year deadline to request innocent spouse relief or separation of liability under Tax Law § 654.