Referred to as Innocent Spouse, this actually covers 3 types of relief based on the facts that a person shouldn’t be responsible to pay the debts from a Jointly Filed Income Tax Return based on conduct by the person’s spouse at the time. The 3 options are
- Innocent Spouse: This is the one option that allows you to obtain a refund of monies paid by the requesting individual that went to pay a previous joint liability, as well as obtain a release from owing the previously joint liability.
- Separation of Liability: This type of relief allows the IRS to consider only your income for the year in question in determining your income tax liability and to only have you responsible for that amount.
- Equitable Relief: A final “catch all” method of liability resolution that allows the IRS to remove a spouse responsibility for a joint liability, if it would be inequitable to hold that spouse responsible.
Each of these methods have their own restrictions and requirements. The Law Offices of Marc J. Miles P.A. Can see if any of these options are available to you to resolve your IRS liability