Innocent Spouse Tax Liability Abatement
When spouses file a joint tax return, both spouses are responsible for the information reported. When the Internal Revenue Service (IRS) or New York Department of Taxation and Finance determine that there are delinquent taxes due to unreported income, they may pursue tax liability against both spouses—jointly or individually.
If you are facing tax liability or tax penalties as a result of filing jointly with your spouse or former spouse, there may be relief. Contact the Law Offices of Hugh Janow to learn more about the innocent spouse rule and to discuss your options.
Eligibility for Innocent Spouse Relief
In order to file for innocent spouse relief, you must have filed jointly with your spouse (our former spouse) who had an understatement of income. Understatements of income could include omissions of income, overstatements of deductions, other understatements.
Factors considered by the IRS when determining eligibility for innocent spouse relief include:
- You have not benefited from the understatement of income
- You have not benefited from the return from the understatement
- You have been divorced or legally separated from the spouse who reported an understatement
Act Quickly to Preserve Your Rights
In order to obtain relief under the innocent spouse rule, taxpayers must comply with strict time limitations. Taxpayers must file for innocent spouse relief within two years from the date of the first notice from the IRS of a tax collection claim.
Tax law attorney Hugh Janow has comprehensive understanding of tax laws and procedures. Contact us to schedule an appointment with a lawyer about your tax concerns. At The Law Offices of Hugh Janow, we represent clients throughout New York, including people in Nyack, Pearl River, Suffern, and Rockland.
