IRS Expands Innocent Spouse Relief Protections


Generally when a married couple files a joint return, both parties are liable for any unpaid liabilities for any unreported or under reported income. An “innocent spouse,” a taxpayer who did not know and did not have reason to know that his or her spouse understated or underpaid an income tax liability, can under certain circumstances, escape responsibility for these tax obligations.

Effective immediately, the IRS will no longer enforce a rule that required taxpayers to file for innocent spouse status within two years after receipt of an IRS collection notice. The deadline prevented taxpayers, who were in the dark about their spouse’s tax debts, from seeking relief.

There are three types of innocent spouse relief: the innocent spouse provision, separation of liability and equitable relief. The removal of the two-year limit only affects requests under the equitable relief provision.

Please see full article below for more information.

LOADING PDF: If there are any problems, click here to download the file.

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

© Daniel Clement, Law Offices of Daniel E. Clement | Attorney Advertising

Written by:


Law Offices of Daniel E. Clement on:

Readers' Choice 2017
Reporters on Deadline

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:

Sign up to create your digest using LinkedIn*

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.

Already signed up? Log in here

*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.