Sidney Kess Update on Innocent Spouse Relief
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. In this edition of his Tax Tips column, Sidney Kess examines the developments.
October 05, 2021 at 12:30 PM
7 minute read
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.
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