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Innocent Spouse

Many married taxpayers choose to file a joint tax return because of certain benefitsthis filing status allows. Both taxpayers are jointly and severally liable for the tax and any additions to tax, interest, or penalties that arise as a result of the joint return even if they later divorce. Joint and several liability means that each taxpayer is legally responsible for the entire liability. Thus, both spouses are generally held responsible for all the tax due even if one spouse earned all the income or claimed improper deductions or credits. This is also true even if a divorce decree states that a former spouse will be responsible for any amounts due on previously filed joint returns. In some cases, however, a spouse can get relief from joint and several liability.
There are three types of relief from joint and several liability for spouses who filed joint returns:

• Innocent spouse relief under IRC § 6015(b);
• Allocation of liability under IRC § 6015(c); and
• Equitable relief under IRC § 6015(f)

The analysis of whether you are entitled to one of the three forms of innocent spouse relief is complicated. With previous IRS Experience, we will determine if you qualify for the relief.