Sidney Kess 
Married persons who file joint federal income tax returns are jointly and severally liable for the taxes, penalties, and interest on the returns (Code §6013(d)(3)). However, one spouse may escape liability by qualifying for innocent spouse relief (Code §6015). The rules for innocent spouse relief are not new and have been covered in several previous articles. However, there were three Tax Court decisions on innocent spouse relief in May and June 2022 that are worth noting.
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