A topic that we frequently see in the Tax Clinic that I run, one that is often misunderstood, is that of innocent spouse relief. Generally, the purpose of providing innocent spouse relief is to, as one court put it: ...more
Spouses who file a joint income tax return are both jointly and severally liable for the taxes associated with the return, both federally and at the state level. If the joint tax liability is not paid, or additional tax is...more
In a joint tax return filing, IRS has the right to assess both spouses that sign a joint income tax return under the penalty of perjury. This is similar to jointly signing for a loan at a Bank. The Bank will impose a legal...more