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LJN NewslettersNewsSectionsThe Matrimonial Strategist

Tax Tips

BY Sidney Kess
July 21, 2004

Generally, spouses are jointly and severally liable for the tax, interest, and penalties on a joint return. This is so even if they have their own written agreement in which one spouse assumes liability. However, one spouse may be entitled to relief on innocent spouse rules (Code Sec. 6015). Recent court decisions help to clarify certain innocent spouse relief issues. In general, courts have been taxpayer-friendly.

Timing of Request

A spouse seeking innocent spouse relief must prove certain elements:

  • A statement that the requesting spouse had no knowledge or reason to know that there was an understatement of tax when the return was filed;
  • A statement that the requesting spouse did not benefit from the understatement;
  • An acknowledgment that it would be inequitable to hold the requesting spouse liable for the payment;
  • The request for relief must be filed within 2 years after the IRS first begins its collection activities.
  • The request for innocent spouse relief must be filed in a timely manner.

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