• February 9, 2017
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When a married couple has filed for a joint tax return, the liability for paying the taxes becomes joint and several. While some can trick an unsuspecting spouse into filing for a joint return on their taxes, others may withhold knowledge of an underpayment of taxes. When filing for divorce, a spouse can also file for innocent spouse tax relief. Whether you are filing for innocent spouse relief while married, or doing so after separation, there are a few innocent spouse tax relief requirements you must fulfil. Before proceeding to file for tax relief, let’s take a look at some of the conditions you need to be working in your favor to get the exemption.

A Filed Joint Return for the Particular Year

One of the most basic conditions that needs to be fulfilled is that if you seek relief for a particular year, there should be a joint return filed by you and your spouse for the same year. Innocent spouse relief is only available to those who are held liable for their spouse’s taxes. If the IRS does not find a record of a joint return filed under both your names, you will not be eligible for the relief.

Joint Return Containing the Understatement of Owed Taxes

If a spouse fails to pay their part of the taxes on the joint return, there should be a record of understatement of the taxes that they owe to the state. Once you gain knowledge of the unpaid taxes and decide to file for innocent spouse tax relief, ensure that the joint return contains a statement which proves that the defaulting spouse has paid less than what they owe and is reflected under false activities or erroneous items.

Ability to Prove Your Unawareness of the Liability

You must be able to prove that your unawareness about the unpaid or underpaid taxes is genuine. Delinquent spouse may intentionally omit some income from the joint return or file them under false erroneous items. The IRS may be convinced of your innocence by comparing the amount of erroneous items to other item and your participation in the activity that resulted in the error. If the IRS finds that you had any knowledge about the process that resulted in the underpayment of the tax you will not be eligible for spousal tax relief.

Circumstance Should Work in Your Favour

Considering all facts pertaining to your situation it would be unfair to hold you liable for the outstanding tax amount. The IRS will look at all facts and circumstances to determine if it would be unfair to hold you liable for the understated tax liability. Some of the factors the IRS will look at include whether you benefited from the understated tax, if your spouse left you or cheated on you, and whether you have been divorced or separated from your spouse.

Must Read: Innocent Spouse Relief : What You Need to Know

Way Forward

Even if you know the conditions needed to qualify for innocent spouse tax relief, it is advisable to seek legal advice to accurately determine your eligibility for the different types of tax relief the IRS offers estranged or duped spouses. The Law Offices of Nick Nemeth offer the best legal advice and tax debt solutions on all tax issues. Visit our website and fill out our contact form, and we will reach out to you. You can also call us at (972) 426-2553 for a free, no-obligation, consultation.

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What Our Clients Have to Say

Susan WilsonSusan Wilson
03:27 25 Jan 23
I have been very pleased with the solid counsel and guidance that Nick Nemeth has provided me regarding my tax issue. I found him to be honest and straightforward which I appreciated. I was impressed with his relevant experience and knowledge . He has definitely brought me peace of mind during a difficult and stressful time.
Sarah HowardSarah Howard
03:44 14 Nov 22
I would like to thank Mr. Nick and his staff for the superb help that I received from them. My IRS problem was resolved quickly and efficiently. It took 2 visits to convince me that I was over my head. I thought that I could call the IRS, appeal my tax notices and settle on a payment plan on my own. After many phone calls to the IRS, waiting sometimes more than 4 hours with no resolution to speak of, it proved to be extremely difficult and stressful. Revisiting Mr. Nick was a huge wake up call. My account was reviewed, and a payment plan was established with the IRS within a week. I will be forever grateful to the staff who worked on my case and especially to Lorna who listened to me vent while going through this painful process.
00:33 07 Aug 22
I cannot say enough good things about Nick and his team. When I first met with Nick he was up front, honest, friendly and efficient. When I worked with one of his attorneys, Eric B, I was just as pleased. All of the staff there are nice and very helpful. I wish I hadn't waited so long to get help with my issue. Over 6yrs I tried getting through and getting anywhere with the IRS and hardly made any progress. I know this may not be the case for all, and even I thought it would take longer than it did, but 3mos and they had my situation straightened out. I still can't believe it. Thank you thank you THANK YOU for all that you did for me. This is a huge burden gone out of my life now thanks to you. If anyone needs help out there, I know you may not want to shell out more money to get their help but it may just save you in the long run.
Spoilly GirlSpoilly Girl
23:49 03 Aug 22
The Nemeth Law team is exceptional. They treat their clients like a family member who is in crisis. They want you to get the best possible outcome. I really appreciate everything that they did for me. Jake and Ashley had the greatest role in my case and it all turned out for the best for me. Thank you Nick and team for easing my fears and getting me through the long process. I'm truly grateful.
Eddie WaltEddie Walt
19:44 12 Jul 22
During a time in which competent, professional service at a fair price seems to have disappeared, Mr. Nemeth and his team are a refreshing breath of fresh air.From my first phone call to the final settlement of our case with a non-responsive IRS, they under-promised, over-delivered and were in constant courteous contact to make sure we knew exactly what was happening and where we stood.I hope to never need their services again, but, should I receive another friendly letter from the IRS...I know who to call!
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