Are you divorced or separated from your spouse? Are you aware that you can get out of your tax liability if it was caused by your spouse?  The IRS has expanded the once tight view on innocent spouse making it much easier to apply and have success in winning an innocent or injured spouse case.
We are former IRS Managers, Agents and Instructors with the IRS and know all of the tax strategies used by the IRS that favors relief in these cases.
If you feel you qualify, contact us today for a free consultation. 1-866-700-1040.
Which of the 3 options do you qualify for?
There are three types of relief from joint and several liability for spouses who filed joint returns:
1. Innocent Spouse Relief provides you relief from additional tax you owe if your spouse or former spouse failed to report income, reported income improperly or claimed improper deductions or credits. This is the most means of success.
2. Separation of Liability Relief provides for the allocation of additional tax owed between you and your spouse or former spouse because an item was not reported properly on a joint return. The tax allocated to you is the amount for which you are responsible. The IRS will refigure your tax return.
3. Equitable Relieff may apply when you do not qualify for innocent spouse relief or separation of liability relief for something not reported properly on a joint return. You may also qualify for equitable relief if the correct amount of tax was reported on your joint return but the tax remains unpaid.
A very Important note to be aware of:
You must request relief no later than 2 years after the date the IRS first attempted to collect the tax from you, regardless of the type of relief you are seeking.
You must meet all of the following conditions to qualify for “innocent spouse relief:”
1. You filed a joint return, which has an understatement of tax directly related to your spouse’s erroneous items. Any income omitted from the joint return is an erroneous item. Deductions, credits, and property bases are erroneous items if they are incorrectly reported on the joint return.
2. You establish that at the time you signed the joint return you did not know, and had no reason to know, that there was an understatement of tax.
3. Taking into account all the facts and circumstances, it would be unfair to hold you liable for the understatement of tax.
To qualify for “separation of liability relief” you must have filed a joint return and must meet one of the following requirements at the time you request relief:
1. You are divorced or legally separated from the spouse with whom you filed the joint return for which you are requesting relief
2. You are widowed, or
3. You have not been a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857 (PDF), Request for Innocent Spouse Relief.
If, at the time you signed the joint return, you had actual knowledge of the item that gave rise to the understatement of tax, you may not qualify for separation of liability relief.
You may qualify for “equitable relief” if you do not qualify for innocent spouse relief or separation of liability relief. Equitable relief is available for additional tax owed because of a reporting error (an understatement) or you properly reported the tax on your return, but you did not pay it (an underpayment). To qualify for equitable relief you must establish, under all the facts and circumstances, that it would be unfair to hold you liable for the understatement or underpayment of tax.
No two cases are the same and certain details can change how the IRS determines these cases. Carefully chose your tax resolution company.
Chose your tax resolution company by their Better Business Bureau record and the experience their firm has by their years at the IRS.