When spouses file joint income tax returns, they are jointly and severally liable for the taxes, interest, and penalties on those returns (Code §6013(d)(3)). Even if they subsequently divorce and have an agreement requiring one spouse to pay, this does not relieve the other spouse from liability; the IRS is not a party to the agreement. However, one spouse may escape liability by qualifying for innocent spouse relief (Code §6015). The rules for innocent spouse relief are not new. However, there have been some developments—a revised form, various court decisions, and a recommendation from the National Taxpayer Advocate.
Overview of Innocent Spouse Relief
The concept of innocent spouse relief debuted in 1971. Subsequently, many changes were made to the rules, including expansion of relief under the IRS Restructuring and Reform Act of 1998. There have been some additional changes made over the past 20-plus years.
This content has been archived. It is available through our partners, LexisNexis® and Bloomberg Law.
To view this content, please continue to their sites.
Not a Lexis Subscriber?
Subscribe Now
Not a Bloomberg Law Subscriber?
Subscribe Now
LexisNexis® and Bloomberg Law are third party online distributors of the broad collection of current and archived versions of ALM's legal news publications. LexisNexis® and Bloomberg Law customers are able to access and use ALM's content, including content from the National Law Journal, The American Lawyer, Legaltech News, The New York Law Journal, and Corporate Counsel, as well as other sources of legal information.
For questions call 1-877-256-2472 or contact us at [email protected]