Innocent Spouse Relief
Congress adopted sweeping
changes to the “innocent spouse” rules in the 1998
Restructuring & Reform Act – changes that provide
taxpayers with several significant new options. Internal Revenue
Code Section 6015 now offers three important avenues for spouses
seeking relief from joint and several tax liabilities:
- Relief on traditional “innocent spouse” grounds.
- A new “separate liability” election
for taxpayers who are no longer married or who have separated;
and
- “Equitable” relief for those
who deserve based, based on the surrounding facts and circumstances.
Taxpayer’s need to be aware that the
clock may tick away a taxpayer’s rights rather quickly;
both the expanded Traditional Innocent Spouse Relief and the
Separate Liability Election must be claimed no later than two
years after the date on which the IRS begins collection activities
against the taxpayer seeking relief.
This law firm has been successful in obtaining
innocent spouse relief utilizing each of the three theories
listed above. Our expertise in this area allows us to evaluate
the situation quickly and proceed to a prompt resolution of
the matter.
To begin resolution Contact Us now! |
