There are three types of Innocent Spouse Relief: Traditional Innocent Spouse Relief, Separation of Liability, and Equitable Relief. Traditional Innocent Spouse Relief is granted to married couples who file jointly when one spouse was unaware of the item which created a tax liability. Separation of liability is primarily for joint-filers who are currently separated, and Equitable Relief is for a spouse who should not be held liable on equitable grounds, but fails to meet the criteria for the first two categories.
In all of the Innocent Spouse adjustments, the IRS’ goal is to provide relief to the spouse who was unaware or not at fault for the creation of a tax liability. The general idea behind the IRS rules is that it would be inequitable to hold the innocent spouse liable for any tax deficiencies that they were unaware of.
If your spouse or ex-spouse understated the tax on a jointly filed return, you may be eligible to be released from the obligation for the tax liability and the related interest and penalties. The law and IRS regulations relating to Innocent Spouses are intricate and require the skills of experienced tax attorneys to successfully attain the release of liability.
To be released from the liabilities, you must show that the understatement of tax is attributable to the other spouse and that the innocent spouse had no reason to know of the understatement. Additionally, you must claim to be an Innocent Spouse within 2 years after the IRS has begun to try to collect the tax from you.
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