Innocent Spouse Relief

When you file a joint income tax return with your spouse, you become jointly and severely liable for any tax owed to the IRS. The IRS can collect the entire tax from you, even if the unpaid tax is completely attributable to your spouse or former spouse. Luckily, the Internal Revenue Code (Innocent Spouse provisions) provides relief for spouses who filed a joint return but can show cause for being “innocent” of the tax liability. Having an experienced tax lawyer represent you is essential when pursing a claim for innocent spouse relief. The innocent spouse provisions require an intensive analysis of facts and circumstances to determine if the burden of proof is met. Additionally, these facts must be applied to the law in order to formulate a legal argument as to why you should be provided relief under the Internal Revenue Code. If you do not make a precise legal argument as to why you are entitled to innocent spouse relief, the IRS will deny your claim.