Innocent Spouse Relief

In general when you file a joint tax return, you are jointly and individually responsible for any tax, interest or penalties and the IRS can go after either you, your spouse or former spouse to collect these amounts. You may be relieved of the responsibility to pay-

  • if your spouse or former spouse improperly reported items or omitted items on your joint tax return
  • you can establish that at the time you signed the tax return you did not know or had reason to know of such an understatment of income and related tax
  • taking into account all the facts and circumstances, it would be unfair to hold you liable for the understatement of tax
  • you and your spouse or former spouse have not tranferred property to one another in  a fraudulent scheme to defraud the IRS or another third party such as business partner or a creditor.

There are three types of relief that are available to a taxpayer:

  • Innocent Spouse Relief when there is additional tax owed because your spouse or former spouse failed to report income or imporperly reported income or deductions on the joint tax return.
  • Separation of liability where the taxpayer is divorced, legally separated, spouse is deceased or taxpayer has not lived with the spouse  in the past 12 months prior to requesting innocent spouse relief.
  •  Equitable relief when the taxpayer does not qualify for either of the above two types of relief.

At Tax Relief Central we can help you out of tax problem caused by the misdeeds of your spouse or former spouse. Give us a call at (602) 904-6535 or schedule a free initial consultation online to start the process today.