Equitable Relief from a Spouse's Tax Liability

Husband and wife typically sign joint returns as their aggregate income tax liability will, in most cases, be less on a joint return than it would be if each filed separately. Once a joint return has been signed by the taxpayer, however, he or she cannot avoid the liability for tax with respect to that return. This can lead to serious financial problems long after the year for which the return was signed.So-called 'innocent spouse' relief under ' 6015 may be available, but no one should assume that relief can be readily obtained. Recent developments make this very clear.

20 minute readNovember 27, 2007 at 10:43 AM
By
Thomas R. White, 3rd
Equitable Relief from a Spouse's Tax Liability

When a taxpayer signs a joint return with his or her spouse, he or she will be jointly and severally liable to pay the tax shown on the return and any deficiency that may later be assessed on that return.

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