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Innocent Spouse Relief

Posted by Admin Posted on Feb 22 2017

No innocent spouse relief! Spouses who file joint tax returns share responsibility for the return’s contents and the tax owed, but a spouse who can prove certain points may qualify for innocent spouse relief. In one case, a taxpayer claimed to have no knowledge of income and transfers from offshore accounts, which were unreported. Records showed she had access to the accounts, including signing authority, and used the accounts for business and personal reasons. On this basis, she failed the knowledge test and innocent spouse relief was denied. (TC Memo 2017-31)