Innocent Spouse Relief: Your Ex's Tax Mess Isn't Yours
You signed a joint return. Your spouse hid income, inflated deductions, or just made up numbers. Now the IRS wants you to pay. That's not fair, and the law agrees. Innocent spouse relief exists for exactly this situation.
Who Qualifies
You must have filed a joint return with an understatement of tax attributable to your spouse. You must not have known — and had no reason to know — about the error. And it must be unfair to hold you liable. I evaluate these factors and build your case.
Types of Relief
Classic innocent spouse relief under IRC 6015(b). Separation of liability under 6015(c) for divorced or separated spouses. Equitable relief under 6015(f) when the other two don't apply. Each has different requirements. I determine which gives you the best chance.
The Two-Year Rule
You generally must request innocent spouse relief within two years of the IRS's first collection activity against you. But equitable relief under 6015(f) doesn't have this deadline. Timing matters. Don't wait.
Gathering Evidence
I gather financial records, communication evidence, and statements that demonstrate you didn't know about the tax problem. The stronger the evidence of your non-involvement, the stronger the case.