FAQs: Innocent Spouse Relief

My husband and I divorced two years ago. We used to file joint tax returns during the time we were married. I had very little to do with preparation of those tax returns and just signed them after they were prepared. Two weeks ago, I received a notice from the IRS informing me that one of those tax returns had been audited and that I owed taxes. What should I do?

When a husband and wife file a joint return, they assume joint and several liability for the payment of the tax including interest and penalties. Tax Code §6013(d)(3). A spouse, however, may obtain release from joint liability under Tax Code §6015 for tax (including interest), penalties and other amounts as an "innocent spouse" provided the spouse can show that the prerequisites to the relief have been satisfied. Under Tax Code §6015(b), such release may be obtained if the spouse can establish the following:

A joint return has been made for the taxable year;
On the joint return, there was an understatement of tax attributable to erroneous items of one spouse;
The innocent spouse establishes that in signing the return, he did not know and had no reason to know, that there was such understatement;
Taking into account all the facts and circumstances, it is inequitable to hold the innocent spouse liable for the deficiency in tax for such taxable year attributable to the deficiency; and
The innocent spouse elects the benefits of Tax Code §6015(b) no later than two years after the date on which the Secretary has begun collection activities.

Proving that the innocent spouse not only did not know but also had no reason to know of the tax deficiency is no easy matter. Case law provides guidance on how this can be legally established. Several factors such as the level of education and financial sophistication of the claiming spouse are considered.

If you think you may qualify as an innocent spouse, you should consult an experienced tax attorney. An IRS tax lawyer is best equipped to help you marry the specific facts of your case to the relevant laws and regulations governing this area of the tax law.

Kamyar Mehdiyoun is an IRS and tax attorney who assists clients with innocent spouse tax relief, IRS & tax problems, US tax court, back taxes, tax debt relief, IRS tax audits, tax lien, tax levy or seizure, wage or salary garnishment, bank account garnishment, unfiled tax returns, IRS tax penalties, IRS tax debts, back taxes, tax fraud, and tax evasion. If you need an IRS tax lawyer, contact Kamyar Mehdiyoun’s tax law firm located in Rockville, Maryland and serving Maryland (MD), Virginia (VA) and Washington, DC metro area as well as the rest of the U.S.