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Tax Law > Innocent Spouse Defense


When a married couple files a joint tax return any tax liability that results will be the responsibility of both spouses jointly and severally. This means that both spouses individually will be responsible for the entire tax amount owed until the liability is paid in full. A problem can arise when the tax liability is the result of one spouse failing to disclose income or claiming an improper deduction that is discovered through an audit proceeding. Although the other spouse, the “innocent spouse,” paid their taxes in full they will become liable for their spouses tax liability as if it was their own.
Thankfully, the Internal Revenue Service (“IRS”) provides relief to these “innocent spouses.” The innocent spouse can clear their name from the tax liability by showing the following:
  • A joint income tax return was filed.
  • There exists a substantial understatement of tax liability due to the omission or over-claiming of deductions by one spouse.
  • The innocent spouse was unaware of this substantial understatement.
  • Under the circumstance it would be unfair to hold the innocent spouse liable.

 
If you believe that the above described situation applies to you, contact one of our tax attorneys today
​ to discuss resolution to the tax liability. 

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Copyright © 2016
  • HOME
  • PRACTICES
    • Bankruptcy Law >
      • Chapter 7
      • Chapter 11
      • Chapter 12
      • Chapter 13
      • Loan Modification
      • Creditor Representation
      • Assignments for the Benefit of Creditors (“ABCs”)
    • Tax Law >
      • Tax Audits
      • Tax Fraud & Tax Evasion
      • Tax Preparer Penalties
      • Offer-in-Compromise (“OIC”)
      • Florida Sales Tax Problems
      • Offshore Bank Account (“OVDI”)
      • Innocent Spouse Defense
      • Installment Payment Agreement
      • Individual & Business Tax Preparation
    • Business & Commercial Law >
      • Business Formation
      • Business Transactions
      • Work-outs & Restructuring
      • Franchise Law
      • Not for Profit
      • Buying or Selling a Small Business in Miami
    • Real Estate Law >
      • Real Estate Transactions
      • Foreclosure Defense
      • Short Sales
      • Loan Modification
      • Tenant Landlord Disputes
      • Homeowner’s Association
    • Immigration Law >
      • U.S. Greencards
      • U.S. Visas
      • Citizenship
      • Investor Visas
      • Adjustment of Status
      • Labor Certification
  • PROFESSIONALS
    • Paula Gonzalez
    • Aramis Hernandez, Esq.
    • Greg Rice Jacobs, Esq.
    • Anna Zhuromskaya, Esq.
  • BLOG
  • CONTACT US