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Resources:
Tax Education: Innocent
Spouse Relief
Married individuals who file joint
returns are each 100% liable for the tax reported on the 1040
return, even if the other spouse earned all of the income.
This means that the IRS can collect all the tax from
either spouse, and it does not matter if they later divorce.
The only exception to this 100%
liability is the Innocent Spouse Rule. The IRS may release the
innocent spouse from all or a part of the 100% liability
for the joint tax return if the innocent spouse can show
(1) the tax understatement was not their fault, (2) the innocent
spouse did not know or had no reason to know that there
was an understatement of tax, and (3) it would be unfair to hold
the innocent spouse liable.
More stringent rules apply, however,
to tax debts before July 22, 1998.
You do not have to be divorced in
order to apply for innocent spouse relief, although in some cases it may help.
When the
Innocent Spouse Rule applies, it can be a real lifesaver. We can
professionally assist your application for innocent spouse
relief.
For
more information contact us
at taxhelp@taxdefendant.com
or
Toll Free 866-216-1930
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