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When it comes to joint tax returns, the Internal Revenue Code has a bit of a "two for one" deal: both spouses are jointly and severally liable for the taxes owed on their combined income (Int. Rev. Code, § 6013(d)(3)). Simply put, even if only one spouse earned all the income, both are on the hook for the full tax bill. But don't worry—there’s a safety net! The tax code allows for 'innocent spouse' relief under Internal Revenue Code section 6015, which can help when this rule seems a bit unfair.
Here’s how section 6015 offers a lifeline:
To snag relief under section 6015(f), a few boxes need to be checked:
If you meet these basic criteria, you might be eligible for streamlined relief if:
Even if streamlined relief doesn’t fit your situation, you might still get relief based on equitable factors like:
A recent case, Thomas v. Commissioner (Jan. 30, 2024, No. 12982–20) brings this to life. Sydney Thomas sought relief after filing jointly with her husband, Tracy, during years with unpaid taxes. Although she met some of the criteria, her request was denied due to factors like her awareness of the unpaid taxes and the significant benefits she enjoyed from them.
The Thomas case shows that while section 6015(f) relief is available, it’s not a catch-all. If you’ve got personal resources and have used them for luxury instead of paying off taxes, the IRS and the Tax Court might not be so lenient.
At M.C. Law, we understand that navigating tax relief options can be complex and stressful. If you have any questions or need assistance with your tax matters, our team is here to help. Feel free to reach out to us for expert guidance tailored to your specific situation
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Disclaimer: The information on this website is for general information purposes only. Nothing on this site should be taken as legal advice for any individual case or situation. This information is not intended to create, and receipt or viewing does not constitute an attorney-client relationship.
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