During 2014, one has been married a certain number years, but now the marriage is now on the ropes and causing a very confrontational relationship, due to the fact one spouse discovered in a previous joint tax year (or during 2014) that the other spouse did some devious (and perhaps even a fraudulent) financial scheme, or even did not disclose all of his/her income sources to the other spouse, and the year(s) in question with joint tax returns.  What does the other spouse do, after all the other spouse is innocent right?

Yes, there is such a claim in the federal tax code, called the “innocent spouse”, for such a case where one spouse is scheming or not disclosing to the other spouse on a joint tax return, causing the other “innocent” spouse financial harm, because on a joint tax return, each spouse is equally, jointly, and severability liable on the joint tax debt.  However, the “innocent spouse” could be relieved from such equal, joint, and severable liability if he/she can show:

• A joint tax return has been filed for the year(s) in question;
• Establish that at the time of the signing of the joint tax return(s) the “innocent spouse” did not know, or have any reason to know, about the “scheming spouse”; and
• It is equitably unfair to hold such “innocent spouse” equally, jointly, and severability liable on the joint tax debt, based on the unique and totality of all of facts and circumstances.

In some cases, the “innocent spouse” separated from, divorced from, and/or abandoned by the “scheming spouse” would be a positive factor, in getting “innocent spouse” relief from such equal, joint, and severable tax liability.

So, if you think you are such a victim of your “scheming spouse” on a current, or even a prior, joint tax year, please contact us at [email protected], and we would be more than happy to see if you do qualify as an “innocent spouse”, and be fully relieved on the  equal, joint, and severable tax debt.