Frequently asked questions

Generally yes. Under IRC 6013(d)(3), liability on a joint return is joint and several, which means the IRS can collect the full amount from either spouse. Section 6015 provides the ways out. See the three types of relief compared.

Not against the IRS. IRS Publication 504 and the Form 8857 instructions both say you remain liable even if your decree assigns the tax to your former spouse. The decree can still matter as a factor in an equitable relief claim. See why a divorce decree does not bind the IRS.

Innocent spouse relief (Form 8857) asks to be relieved of liability for tax on a joint return. Injured spouse allocation (Form 8379) asks for your share of a joint refund that was applied to your spouse's separate past-due debt. See injured spouse vs. innocent spouse.

Innocent spouse relief under 6015(b) and separation of liability under 6015(c) must be elected within two years after the IRS begins collection activity against you. Equitable relief under 6015(f) can be requested before the collection statute expires, or within the refund period for amounts you paid. See the two-year deadline.

Yes. The Form 8857 instructions say the IRS must, by law, contact your spouse or former spouse, with no exceptions. The IRS will not disclose your personal information, such as your current name, address, phone numbers or employer.

Yes. IRS representation is federal practice, so I represent taxpayers before the IRS nationwide. I am also admitted to practice before the United States Tax Court.

We talk. You tell me what is going on. I tell you what your options are. The consultation is free. If we are a good fit, I quote a fee and we get started.

Once you sign a power of attorney on Form 2848, I can handle communications with the IRS on your behalf.

CPAs and enrolled agents have a confidentiality privilege under IRC 7525, but it applies only in noncriminal tax matters. Attorney-client privilege is broader. For spousal relief cases that may end up in the Tax Court, it also helps to have counsel admitted to practice there.

Generally the IRS has 10 years from assessment to collect under IRC 6502, and certain events suspend that period. A pending innocent spouse request is one of them. See the equitable relief deadline.

Generally no, for the liability covered by your request. IRC 6015(e)(1)(B) bars levy while the request and any timely Tax Court case are pending, though interest and penalties continue to accrue. See collection while a claim is pending.