Tax Law & IRS Problem Resolution
FAQs: Innocent Spouse Relief________________________________________________ |
My husband and I divorced two years ago. We used to file joint tax returns during the time we were married. I had very little to do with preparation of those tax returns and just signed them after they were prepared. Two weeks ago, I received a notice from the IRS informing me that one of those tax returns had been audited and that I owed taxes. What should I do?
When a husband and wife file a joint return, they assume joint and several liability for the payment of the tax including interest and penalties. Tax Code §6013(d)(3). A spouse, however, may obtain release from joint liability under Tax Code §6015 for tax (including interest), penalties and other amounts as an "innocent spouse" provided the spouse can show that the prerequisites to the relief have been satisfied. Under Tax Code §6015(b), such release may be obtained if the spouse can establish the following:
- A joint return has been made for the taxable year;
- On the joint return, there was an understatement of tax attributable to erroneous items of
one spouse; - The innocent spouse establishes that in signing the return, he did not know and had no
reason to know, that there was such understatement; - Taking into account all the facts and circumstances, it is inequitable to hold the innocent
spouse liable for the deficiency in tax for such taxable year attributable to the deficiency;
and - The innocent spouse elects the benefits of Tax Code §6015(b) no later than two
years after the date on which the Secretary has begun collection activities.
Proving that the innocent spouse not only did not know but also had no reason to know of the tax deficiency is no easy matter. Case law provides guidance on how this can be legally established. Several factors such as the level of education and financial sophistication of the claiming spouse are considered.
If you think you may qualify as an innocent spouse, you should consult an experienced tax attorney. An IRS tax lawyer is best equipped to help you marry the specific facts of your case to the relevant laws and regulations governing this area of the tax law.
 IRS or Tax Problems? Free Initial Consultation Contact Us: (240) 499-8333 Our mission is to represent small
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Kamyar Mehdiyoun's tax dispute and tax audit law firm, located in Rockville, Maryland, represents clients nationwide in tax controversy matters before the Internal Revenue Service (IRS). We also provide tax advice relating to disputes with the taxing authorities in Washington, D.C., Maryland, New York, and Massachusetts. Our tax litigation and tax controversy services relate to the following areas of tax law:
Income tax, Sales Tax and Use Tax, Business Tax, Employment Tax, Payroll Taxes, Civil & Criminal Tax Litigation, Tax Disputes, Tax Audits, Tax Liens, Tax Levies, Tax Seizures, IRS Bank Levies & Bank Liens, IRS appeals, IRS Tax Penalties for Failure to File and Failure to Pay Taxes, State & IRS Tax Penalties for Tax Fraud and Tax Delinquency, IRS Offers in Compromise, IRS Installment Plan Agreements, IRS Trust Fund Recovery Penalties, IRS Innocent Spouse Relief.
Washington, D.C. area tax litigation lawyer, Kamyar Mehdiyoun, focuses his practice on IRS tax debt relief, IRS tax resolution, IRS tax debt resolution, tax abatement, tax penalties, tax evasion and tax collection matters, tax obligations, tax liability, delinquent taxes, IRS tax delinquency, IRS collections, back taxes, and tax court litigation issues.
Rockville, Maryland tax litigation lawyer, Kamyar Mehdiyoun, represents clients nationwide in tax controversy matters before the Internal Revenue Service (IRS). We also provide tax advice relating to disputes with the taxing authorities in Maryland and Washington, D.C. including the following counties and towns in the Washington, D.C. metro area:
Anne Arundel County, Allegany County, Baltimore County, Caroline County, Carroll County, Cecil County, Charles County, Dorchester County, Frederick County, Garrett County, Harford County, Howard County, Kent County, Montgomery County, Prince George's County, Saint Mary's County, Somerset County, Talbot County, Washington County, Annapolis, Baltimore, Bel Air, Bethesda, Cambridge, Centreville, Chestertown, Columbia, Cumberland, Cockeysville, Denton, Dundalk, Easton, Ellicot City, Frederick, Gaithersburg, Germantown, Glen Burnie, Hagerstown, Montgomery Village, Myersville, Rockville, Silver Spring, Towson, Arlington, Alexandria, Annandale, Catonsville, Elkridge, McLean, Pikesville, Potomac, Taneytown, Thurmont, Upper Marlboro, Westminster.
If you need a tax lawyer or a tax attorney to represent you before the IRS, state taxing authorities, or the U.S. tax court, contact the Mehdiyoun Law Firm. Kamyar Mehdiyoun's taxation law firm is located in Rockville, MD and serves Maryland, Virginia and the Washington, D.C. metro area, as well as the rest of the U.S.
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Mehdiyoun Law Firm, 38 Maryland Avenue, Rockville, MD 20850, Phone: (240) 499-8333 Copyright © 2012 Mehdiyoun Law Firm. All rights reserved. Disclaimer | Site Map |
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