Taxpayers who file a joint income tax return, such as married couples, are fully liable for the income tax reported on the tax return. The IRS can pursue one or both spouses for these taxes. This is referred to as joint-and-several liability.
Congress recognized that there are instances when it would be inequitable to hold one spouse liable for the other spouse’s tax problems. This often comes up when a couple divorces and the IRS later discovers or assesses additional tax for a prior tax year. This is referred to as innocent spouse relief.
The rules for innocent spouse relief are complex and innocent spouse relief is one of several remedies that may be available. Taxpayers often fail to take advantage of these remedies because they do not know of them or do not understand the options. We can help with this. We have represented a number of taxpayers with innocent spouse relief and other related remedies.
Please contact us immediately if you have a tax debt or you or your former spouse are under audit by the IRS and we can help explain what rights and options you have.