Innocent Spouse Page Innocent Spouse Page Don Fitch CPA CITP (877)CPA-Help or (877)272-4357 Website www.Paylesstax.com

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INNOCENT SPOUSE RELIEF

Spouses filing joint returns are generally responsible for joint and several liability for taxes, interest, or penalties arising from their return. Code Section 6013(d)(3). If, however, one spouse was not aware that an entry on the return was inaccurate, it may be inequitable to hold that spouse liable for a tax deficiency arising from the mistake. The innocent spouse rules are designed to provide relief in these situations
for that spouse.

Three types of relief from joint and several liability are available. Code Section 6015(b) provides for relief for innocent spouses, and is available for all taxpayers meeting the requirements. See Section 605.6(a). Code Section 6015(c) provides for the allocation of a deficiency between certain estranged spouses or former spouses in proportion to
their respective erroneous items (determined without regard for community property laws) or in accordance with other allocation rules. See Section 605.6(b). Finally, Code Section 6015(f) gives the IRS equitable discretion to grant relief from joint and several liability to taxpayers not qualifying for relief under the other two provisions. See Section 605.6(c).

CAUTION: Relief is only available for income taxes required under Subtitle A, including self-employment tax, penalties, additions, to tax, and interest, not for other taxes reported on the taxpayer's income tax return. For example, innocent spouse relief is not available for domestic services employment taxes reported on the taxpayer's income tax return. Prop. Reg. Section 1.6015-1(a)(3). In addition, proposed regulations clarify that relief is not available for liability that arises from the operation of other laws, such as transferee liability, and the spouse's property may be subject to collection. Prop. Reg. Section 1.6015-1(h).

See Section 605.6(d) for how the innocent spouse provisions apply in TEFRA partnership proceedings.

PRACTICE TIP: An alternative to innocent spouse relief in some cases is to establish that the return was signed under duress. If this is established, the return is not considered to be a joint return, and the taxpayer who signed under duress is relieved of joint and several liability. Prop. Reg. Section 1.6013-4(d). See Section 4.5

Innocent Spouse Page Don Fitch CPA CITP (877)CPA-Help or (877)272-4357 Website www.Paylesstax.com