Not Just Another Covid-19 Announcement (Part II)
On Tuesday evening our tax lawyers sent out an announcement discussing some of the tax filing and payment implications of the Covid-19 virus. We indicated that Secretary of Treasury Mnuchin had...
View ArticleNot Just Another Covid-19 Announcement
Some of you may be concerned about the impact of the Coronavirus aka Covid-19 outbreak on your taxes, and those of your clients. The news from the IRS has been slow in coming. On Friday of last week...
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How Long Do I Have to File for Innocent Spouse Relief?
You generally must file a request for innocent spouse relief within two years from the date that the IRS first attempts to collect the tax from you. If you do not have all of the documentation you...
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Can I Prevent My Spouse From Getting Innocent Spouse Relief?
The IRS must notify the other spouse—referred to as the nonrequesting spouse—if one spouse files a request for innocent spouse relief. If your spouse is successful in their attempt to receive innocent...
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The Requirements for Traditional Innocent Spouse Relief
Traditional innocent spouse relief is one of three types of defenses available to taxpayers when the IRS is attempting to collect tax that is attributable to a return filed jointly with your spouse or...
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What’s the Difference Between an Innocent Spouse and an Injured Spouse?
An innocent spouse defense is used to get relief from the typical joint and several liability that exists for joint tax returns. If you filed a joint return, and your spouse erroneously understated...
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Innocent Spouse Relief Options: Separation of Liability
Separation of liability is an innocent spouse defense that allocates a tax deficiency between two spouses in proportion to each spouse’s contribution to the deficiency. While the IRS can generally...
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The Requirements for Equitable Relief as an Innocent Spouse
Equitable relief is one of three forms of innocent spouse relief available to married, or formerly married, taxpayers. Taxpayers who filed joint returns are generally jointly and severally liable for...
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How to Appeal a Denial of a Request for Innocent Spouse Relief
A request for innocent spouse relief is made by filing form 8857 within two years of the date that the IRS first attempted to collect the tax from you. You may have more time in certain situations,...
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Can the IRS Collect From a Non-Liable Spouse?
The IRS may be able to collect delinquent tax debt from a non-liable spouse in some cases. This means that tax debt that was accrued by one spouse on a return filed separately, may still result in...
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Do I Qualify For Innocent Spouse Relief?
There are three different types of innocent spouse relief. The IRS offers these defenses to taxpayers who want relief from the joint and several liability that is imposed on married taxpayers who file...
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Can You Be Liable for Your Spouse’s Tax Debt?
Married taxpayers often choose to file joint tax returns because of the higher standard deduction amounts, marginal tax rates thresholds, and other benefits. One aspect of joint filing that taxpayers...
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Tax Problems Following a Divorce or Marital Problems? Innocent Spouse Relief...
Many married couples find it advantageous to file a joint tax return rather than filing separately. This comes as no surprise as the federal government has built a number of tax advantages for married...
View ArticleInnocent Spouse Relief Gets A Bit Easier in IRS Notice IR 2012-8
In IRS Notice IR 2012-3 the IRS announced that innocent spouse defenses pursuant to IRC Section 6015(f) will become a little easier. Generally there are three different kinds of innocent spouse...
View ArticleEconomic Hardship Results in Innocent Spouse Status
One of the factors that the Internal Revenue Service (IRS) takes into account in determining whether or not to grant innocent spouse relief, pursuant to the equitable innocent spouse provisions of...
View ArticleInnocent Spouse Relief Granted to Mayor Alioto’s Wife
Last month, the United States Tax Court (Tax Court) overturned an Internal Revenue Service (“IRS”) ruling, and granted innocent spouse status to the widow of former San Francisco Mayor Joe Alioto....
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