IRS Tax Relief - The Innocent Spouse

Occasionally, when filing a joint tax return, one spousethe IRS determines he/she had reason to be aware of
may incur penalties, either by misreporting or omittingit. If the latter is the case, then both liable and non-liable
items on the return. In the event that this occurs, theparties will be held responsible for the tax debt.
innocent spouse may suffer from automaticSome guidelines the IRS uses to evaluate whether a
deductions from his/her tax return, as well.spouse qualifies for IRS tax relief are: (1) The type and
To prevent an innocent spouse from suffering unfairlyscope of the error; (2) the financial aspects of the
for their spouse's mistake, IRS tax relief may becase; (3) Education and professional experience; (4)
granted, by way of relieving the taxpayer ofAmount of participation with portion of return containing
responsibility for any interest, penalties, or taxeserror; (5) Failure to question dubious items or omissions
accrued by their spouse. Innocent Spouse Relief will beon the return before signing; (6) Repetition of similar,
granted if: (1) a joint tax return was filed that includedprevious mistakes (history); (7) The benefit, if any,
erroneous info pertaining to the taxpayer's spouse; (2)received from error, either direct or indirect, from the
It can be proven that when the innocent spouse signedtax return or otherwise; (8) Desertion by spouse.
the return, he/she was unaware of any error; and, (3) ItBeing divorced or separated from the liable spouse
is determined by the IRS that holding the non-liabledoes not automatically qualify the non-liable spouse for
party responsible would be unfair.irs tax relief; the non-liable will still need to present a
It should be noted that a spouse can be determined ascase for lack of knowledge or reason to be aware of
liable without having been aware of the error, providedthe error.