Learn how the Innocent Spouse Rule provides relief from tax errors made by a spouse, eligibility criteria, filing ...

A taxpayer who files jointly can be relieved of responsibility for paying tax, interest and penalties if their spouse (or former spouse) improperly reported items or omitted items on their tax return.

Some advisors’ married clients whose spouses have dragged them into federal tax trouble this filing season may have an out—if they can prove they were not involved in the tax infractions. IRS innocent ...

ongress enacted the innocent spouse provisions to expand the relief available to certain taxpayers. The technical requirements for this relief, however, have resulted in numerous lawsuits. The Ninth ...

The Tax Court, in a case of first impression, has held that nonpetitioning or former spouses have the right to challenge innocent spouse relief petitions whenever their spouses or former spouses file ...

If you file a joint return and all or part of your refund is applied against your spouses' past-due federal tax, state income tax, child or spousal support or federal nontax debt, such as a student ...

Janis Cowhey and David H. Glusman write: The issues that are likely to arise when contemplating use of innocent spouse relief available under the Internal Revenue Code are just as likely to occur in ...

When spouses file joint income tax returns, they are jointly and severally liable for the taxes, interest, and penalties on those returns (Code §6013(d)(3)). Even if they subsequently divorce and have ...