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Innocent Spouse Relief 

When a married couple files a joint return, they are both responsible for ensuring its accuracy and for the payment of any taxes owed. That means that the IRS can collect the entire amount of tax, interest, and penalties from either spouse.

Three types of Innocent Spouse Relief are available. The three types of relief are known as Innocent Spouse Relief, Separation of Liability, and Equitable Relief.

Under Innocent Spouse Relief the innocent spouse may be granted relief if they can establish that the understatement in the tax was attributable to the other spouse, such as failing to report income or overstating deductions, that they did not know or have reason to know at the time of signing the return that there was an understatement of tax and that taking into consideration all factors, it would be unfair to hold the innocent spouse liable.

Under Separation of Liability the innocent spouse must be divorced or separated from the spouse they filed the joint return with, be widowed, or must not have resided in the same household for the 12-month period prior to the filing of the innocent spouse claim.

Please contact the attorneys at RLU&W to determine if you qualify for Innocent Spouse relief. 

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