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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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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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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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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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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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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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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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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...
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...
View ArticleNot 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...
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