Blog by BR Accounting and Tax Service

Hey, I’m just an Innocent Spouse

  • BR Accounting And Tax Service

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I hope you have managed to stay safe and well! We focus on resolving tax issues in Prince William County and throughout the lower Northern Virginia area.

Unfortunately, relationships can be far more complicated than we like. All too often marriages lead to divorce, and whether you see it coming, or you’re blindsided by the separation, the last thing you want to worry about are back tax issues.

Remember, you may be entitled to one of the three reliefs afforded to both current and former spouses of taxpayers that believe they should be shielded from the burden of a tax liability. Of the three

  1. Innocent Spouse — IRC Section 6015(b)(1) - To meet the requirements for relief the taxpayer must meet the following requirements:
    • The liability is attributable to erroneous items of the non-requesting spouse;
    • The taxpayer did not know and had no reason to know of the item giving rise to the understatement;
    • Taking into account all the facts and circumstances, it is inequitable to hold the requesting spouse liable for the deficiency attributable to the understatement, and
    • The taxpayer must make the request for innocent spouse relief within two years of collection activity beginning.

    If the taxpayer receives relief under IRC Section 6015(b) then the liability will be allocated to each spouse based upon the taxable items, with the erroneous items attributed to the non-requesting spouse. Hence, IRC Section 6015(b) may not give a taxpayer complete relief from the liability, but only the portion of the tax that should not have belonged to them.

    We can help you determine if innocent spouse relief will work for you. We will review your situation to determine if there was an unreported income item that you did not know existed. Your spouse might have hidden additional income from you. Or the situation just might not be fair to hold you responsible for the additional tax.

    Here are the ways we can help an innocent or injured spouse with IRS tax debt:

    • We can consult with you to assess your situation
    • We can explain the options you have for applying for tax relief
    • We can act as your representative to the IRS to handle your case
    • We can complete the forms necessary to apply for relief
    • We can access your IRS file to understand the records they have about your situation
    • We can negotiate your case with the IRS officer

    To get started with us, please contact us to arrange for a convenient time to discuss your specific situation. We will handle your situation in a discreet and confidential manner.