Innocent Spouse

The innocent spouse option allows a spouse to be relieved from tax debts owed due to misdeeds or fraud committed by another spouse.
This tax problem resolution is based on a two-part set of rules encompassing Innocent Spouse, Separation of Liability, and Equitable Relief. The appropriate portion of the solution depends on each taxpayer’s situation. Considerations include whether the spouses are still together, whether there is an understatement or underpayment on the joint tax returns filed, and other factors that can affect mitigation.