Blog Archives

Injured v. Innocent Spouse Tax Relief

You may be an injured spouse if you file a joint tax return and all or part of your portion of a refund was, or is expected to be applied to your spouse’s past due financial obligations. For consideration of

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Posted in Injured Spouse Relief, Innocent Spouse Relief

Innocent Spouse Determination

Here are my notes on reviewing Wendy W. Bozick v. Commissioner TC Memo 2010-61 regarding innocent spouse relief. The issues of disagreement are whether Wendy: • Knew her husband would not pay the tax liability. • Will suffer economic hardship if she is

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Posted in Innocent Spouse Relief, Tax Court, Tax Guidance & Preparation

Time Limit to File IRS Innocent Spouse Claim

The Internal Revenue Service announced that it will extend help to more innocent spouses by eliminating the two-year time limit that now applies to certain relief requests under IRC 6015(f). The IRS launched a thorough review of the equitable relief

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Posted in Innocent Spouse Relief

IRS Innocent Spouse Consideration – Form 8857

By completing IRS Form 8857 (Request for Innocent Spouse Relief) the innocent spouse is attesting he or she should not be held responsible for the other spouse’s liability. If approved, it does not eliminate the liability; it effectively transfers all of it to the

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Innocent Spouse Consideration – 5 Requirements

There are five requirements the IRS assesses as part of granting innocent spouse relief: 1. Education Level - Does the innocent spouse possess the skill set, background, and/or experience to understand the jointly filed tax return? 2. Involvement in Financial

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Posted in Injured Spouse Relief, Innocent Spouse Relief, Tax Filing Status, Tax Fraud, Tax Guidance & Preparation, Tax Problems & Requests, Tax Relief

Court: Innocent Spouses Still Have Only Two Years

The Seventh Circuit Court of Appeals ruled yesterday that the Internal Revenue Service can still apply a two-year deadline to taxpayers looking to file for "innocent spouse" relief. The court reversed a previous Tax Court ruling, which held that because

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Posted in Innocent Spouse Relief

Innocent Spouse Relief (And Separation of Liability and Equitable Relief)

Many married taxpayers choose to file a joint tax return because of certain benefits this filing status allows. Both taxpayers are jointly and severally liable for the tax and any additions to tax, interest, or penalties that arise as a

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Posted in Injured Spouse Relief, Innocent Spouse Relief
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