Innocent Spouse Relief

The office represents taxpayers seeking relief of tax, interest and penalties on a joint income tax return.

When a taxpayer files a joint income tax return, the law makes both the taxpayer and his or her spouse responsible for the entire tax liability. This is called joint and several liability. Joint and several liability applies not only to the tax liability shown on the return but also to any additional tax liability the IRS determines to be due, even if the additional tax is due to income, deductions, or credits of a spouse or former spouse. In some cases, a spouse (or former spouse) will be relieved of the tax, interest, and penalties on a joint tax return. Three types of relief are available to married persons who filed joint returns:

• Innocent spouse relief
• Separation of liability relief
• Equitable relief

Source: IRS Publication 971 (Rev. April 2008).

• Civil Tax Audits
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