A recent Tax Court Memo Decision held that an ex-spouse was entitled to innocent spouse tax relief from joint and several liability under Internal Revenue Code Sec. 6015(f). She satisfied the various threshold requirements and streamlined relief elements (per Rev. Proc. 2013-34).
Contact us if you have questions about obtaining relief from joint and several liability under the IRS’ innocent spouse relief provisions.
Innocent Spouse Relief and the Tax Court
The IRS provides opportunities for ex-spouses to obtain relief from joint and several liability. This liability results from filing a joint tax return with an ex-spouse. Review our articles on the three ways to obtain innocent spouse tax relief.
In the Tax Court Memorandum, the requesting spouse sought review of a determination by the IRS Office of Appeals denying her 6015(f) relief and upholding a notice of intent to levy for the tax year at issue.
As it relates to the requirements under 6015(f), the evidence was clear that the requesting was no longer married to her former spouse as of the date of the IRS’ determination. She, therefore, satisfied the marital status requirements. In addition, there were several other favorable equitable relief elements present including economic hardship and abuse.
The requesting spouse could not liquidate her assets to make even a partial payment of the taxes due and still meet her reasonable basic living expenses. This hardship favored relief. The ex-spouse abused and physically intimidated her, which negated the knowledge element.
This was a win for the taxpayer who had been through the IRS collection and appeals process. This is a good case for determining whether you might be entitled to equitable relief under 6015(f).
IRS Innocent Spouse Relief Representation
Porter Law Office, LLC represents individuals and businesses with resolving outstanding tax liabilities, including obtaining relief of joint and several liability through innocent spouse relief claims. If you believe that you qualify for innocent spouse relief, contact Columbus, Ohio tax lawyer Matthew R. Porter, J.D., LL.M. today for a free consultation to discuss your case.