Page 41 - Escape Your IRS Nightmare Flip Book

Chapter 11

Can I Get Out of a Joint Tax Liability?

“The Bryson Law Firm, LLC was knowledgeable and helpful. They put my mind at ease knowing that my wife
would not be liable for my taxes. The thing that stood out the most about my experience with the Bryson Law Firm
was the obvious attention provided to us. Everyone was most cordial. I have even sent you two prospects for
clients.”
Testimonial from client, Mitchell M.

A number of married taxpayers file their tax returns under the “Married Filing Jointly” status. When
filing jointly, both spouses are jointly and individually responsible for not just the tax, but also for all
additions to tax, interest, and penalties even if they later get divorced.

Joint and individual responsibility means that both taxpayers are responsible for the entire amount of
taxes owed to the IRS, not just half of it.

This means that the IRS will individually come after both spouses for the total amount of taxes even if
only one spouse earned all of the income or failed to pay in taxes on the income they earned. Even if a

divorce decree states that only one spouse is responsible for all of the taxes due on married filing joint
returns, the IRS will come after both spouses individually.

However, the IRS does provide a few ways that they have discretion to remove you from being
responsible for a joint liability. We will talk about two of those ways, including:

1. Innocent Spouse Relief
2. Equitable Relief

Innocent Spouse Relief
First, “Innocent Spouse Relief” allows the IRS to decide they are not going to hold you responsible for
taxes where it can be clearly shown that the taxes were created by your spouse or former spouse and

their failure to report income, their improper reporting of income, or their claim of improper
deductions or credits.

The spouse claiming innocent spouse must prove that when they signed the joint tax return, they did
not know and did not have any reason to know about the miscalculated taxes. Another way to be

approved for Innocent Spouse Relief is if the IRS determines that the spouse signed the tax return while
30