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.
Final Word From the IRS on Innocent Spouse Relief
A spouse or former spouse seeking innocent spouse relief must request it by timely filing Form 8857, Innocent Spouse Relief. Usually, the form must be filed within two years after the first IRS attempt to collect tax from the person claiming innocent spouse relief. However, there is more time to file in the case of equitable relief, depending on whether there is a balance due or a refund is being sought (Notice 2011-70). The form is filed directly with the IRS at the address noted in the instructions to the form, regardless of where the original returns of the couple were filed.
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