Innocent Spouse
Husbands and wives who sign joint tax returns are "jointly and severally" liable for any taxes owed. The Internal Revenue Code allows for relief from certain joint tax liabilities for divorced persons if it can be shown that the delinquency was caused by "erroneous" information provided by the other spouse. To qualify for innocent spouse relief, the following conditions must be established: a joint return was filed for the year relief is requested; there is an understatement of tax attributable to erroneous items of one individual filing the return; the spouse did not know and had no reason to know of the understatement; it would be inequitable to hold the person liable for the deficiency considering all the facts and circumstances; the spouse elects the benefits of this provision before expiration of two years after collection action begins.
See Also:
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| Client Owed | $ 165,000 | $ 120,000 | $ 140,000 |
| Settled | $ 15,000 | $ 5,000 | $ 36,000 |
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| Client Owed | $ 80,000 | $ 70,000 | $ 70,000 |
| Settled | $ 19,500 | $ 4,000 | $ 7,500 |
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| Client Owed | $ 60,000 | $ 65,000 | $ 50,000 |
| Settled | $ 2,500 | $ 3,500 | $ 6,000 |
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| Client Owed | $ 45,000 | $ 26,000 | $ 26,000 |
| Settled | $ 1,200 | $ 1,855 | $ 4,200 |
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| Client Owed | $ 13,000 | $ 50,000 |
| Settled | $ 1,200 | $ 6,000 |
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© Copyright 2002-2006, Law Offices of Alex Gluzman
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