Filing a joint tax return can create joint and several liability, meaning both spouses can generally be responsible for the tax, penalties, and interest associated with the return.

But what happens when one spouse was responsible for an understatement or unpaid tax and the other spouse believes it would be unfair to hold them responsible?

Depending on the circumstances, Innocent Spouse Relief may provide a potential path toward relief.

ProTax Advantage helps taxpayers understand their options and navigate the IRS process.

Innocent Spouse Relief is one type of relief available under federal tax law for qualifying taxpayers who filed a joint return and meet specific requirements.

Depending on the facts, taxpayers may also need to consider other forms of relief, including:

• Separation of Liability 
• Equitable Relief 

Each type has different requirements.

Eligibility depends on the facts and circumstances of the case.

Relevant factors may include:

• Whether there was an understatement or underpayment 
• What the taxpayer knew or had reason to know 
• The circumstances surrounding the return 
• Whether holding the taxpayer responsible would be unfair 
• Marital status and other applicable factors 

Simply being unaware of a spouse's tax issue doesn't automatically guarantee relief.

We examine the joint return, IRS notices, tax history, and circumstances surrounding the liability.

We evaluate the facts against the applicable relief options.

When authorized, we communicate with the IRS and help navigate the application process.

We work toward an appropriate resolution based on the facts and applicable requirements.

Divorce or separation doesn't automatically remove responsibility for a joint tax liability.

However, your circumstances may be relevant when evaluating certain forms of relief.

If you're facing tax debt connected to a joint return, it's important to understand your rights and potential options.

Generally, no. Divorce agreements between spouses don't necessarily change the IRS's rights regarding a joint federal tax liability.

Potentially, depending on the circumstances and applicable IRS deadlines and requirements.

No. The IRS evaluates the application under the applicable requirements and facts of the case.

If you're dealing with tax debt connected to a spouse or former spouse, understanding your options is the first step.

Contact Tammy Graham, MSA, EA, for a confidential consultation about your situation.