Innocent Spouse Relief

There are three types of Innocent Spouse relief: traditional Innocent Spouse relief, separation of liability, and equitable relief. Traditional Innocent Spouse relief is granted to joint filers (typically married couples) when one spouse was unaware of the erroneous item which created a tax liability; Separation of liability is primarily for joint filers who are currently separated, and equitable relief is for a spouse who should not be held liable and who fails to meet the two preceding determinations. In each Innocent Spouse determination, the non-electing spouse/partner will be notified and may participate in the proceedings. In all of the Innocent Spouse adjustments, the IRS goal is to provide relief to the spouse who was unaware or not at fault for the creation of a tax liability; hence, the IRS rules that it would be inequitable to hold the innocent spouse liable for any tax deficiencies.

If you need information and guidance regarding your tax debt relief options, we encourage you to schedule an appointment with a tax attorney at Conley Law Practice, LLC. Call us locally at 610-524-3200 or send us an e-mail today.