IRS Form 12508

Can a representative (Enrolled Agent) who has a valid POA sign Form 12508 on behalf of the taxpayer? Taxpayer is an OTR and often not available.

Pardon my ignorance, but what is OTR? On The Run? Off The Record? Over The Road?

Form 12508, Questionnaire for Non-Requesting Spouse, is a questionnaire to be completed by the spouse who is NOT requesting “innocent spouse” relief. It is to be signed under penalties of perjury. As a result, I would guess that the IRS would want it to be signed by the spouse, not his or her representative who may not have direct knowledge of the facts.

Im guessing over-the-road truck driver.

Yes, it is "over-the-road", most commonly referring to a long distance trucker who drives a sleeper cab tractor.

Thank you all for responding to my post. Fortunately my client (non-requesting spouse) paid the entire balance due in full and has therefore negated the requesting spouse any accommodation of innocent spouse relief, and as a result there is no need to submit Form 12508. It's now a dead duck.