Married couples who file joint income tax returns are jointly and severally liable for the taxes, interest, and penalties (other than the fraud penalty) on those returns (Code Sec. 6013(d)(3)). However, one spouse may be relieved of liability under certain conditions. This relief is generally referred to as “innocent spouse relief.” This article details the conditions for relief, the types of relief available, and some important recent developments on innocent spouse relief.
Innocent spouse relief is a way for one spouse to avoid some or all of the liability for taxes on a joint return. The innocent spouse relief rules were first enacted in 1971. The initial rules, however, had thresholds for relief that many taxpayers were not able to pass. Over the years, various changes were made, and, in 1998, the Internal Revenue Service Restructuring and Reform Act was enacted, which contains the liberalized rules in place today.
This content has been archived. It is available through our partners, LexisNexis® and Bloomberg Law.
To view this content, please continue to their sites.
Not a Lexis Subscriber?
Subscribe Now
Not a Bloomberg Law Subscriber?
Subscribe Now
LexisNexis® and Bloomberg Law are third party online distributors of the broad collection of current and archived versions of ALM's legal news publications. LexisNexis® and Bloomberg Law customers are able to access and use ALM's content, including content from the National Law Journal, The American Lawyer, Legaltech News, The New York Law Journal, and Corporate Counsel, as well as other sources of legal information.
For questions call 1-877-256-2472 or contact us at [email protected]