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Innocent Spouse Relief

Unfiled Tax Problems
The 1998 tax law broadened the definition of “Innocent Spouse Relief” so that relief from IRS tax liability is now more available for those spouses who filed tax returns jointly, yet the circumstances demonstrate that it would be unfair for the IRS to hold both spouses equally responsible for the joint tax liability. In many of these tax cases, a spouse is relieved of responsibility to the IRS for tax, interest and tax penalties on a joint return.

Who is considered an innocent spouse? Does an abused wife qualify as an innocent spouse? Does the widow or the divorced mother who never worked outside of the home, or had any dealings with the family finances qualify as an innocent spouse? These are just some of the questions we hear regarding the Innocent Spouse section of the IRS Code.  We have had tremendous success in qualifying someone as an innocent spouse.

What’s the difference between an innocent spouse and an injured spouse? Simply put, the innocent spouse is being unfairly burdened by a tax that he or she is not responsible for and is seeking relief after the joint liability has been imposed. An injured spouse is identifying their spouse’s tax problem to the IRS when the return is filed and is requesting that their refund, or resulting liability, not be co-mingled with their spouse’s existing tax problems. A good example of an injured spouse is the newly married couple – the wife finds out that the husband still owes taxes from previous years. The wife files as an injured spouse and even though her husband has an existing tax liability, she still wants to file a joint return, but request that her part of the refund not be garnished. If filed correctly, these types of situations can be resolved.

If you have been saddled by a tax burden left to you by your husband, or because of a divorce, call ETS today. It costs you nothing to tell us your situation. We know the tax code and we know what it takes to be considered an innocent spouse or an injured spouse.

If you find yourself facing an unfair tax liability that isn’t yours, call ETS today.

We Have A 99.7% Client Success Rate

I appreciate all that your firm did for me through the entire audit. The proactive approach, time and detail you guys put forth saved my company a lot of money. One of the things that helped us tremendously was the easy and quick access to you and your colleagues when we had a question; it was always answered promptly and with kindness. Your audit defense was a success.
KarlLyman, SC

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