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Tag Archive for Section 6015(b)

Innocent And Injured Spouses – Part 3

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Injured Spouse

An Injured Spouse is a spouse who has had part or all of their refund seized due to the debt owed by the non-injured spouse. In order to qualify as an Injured Spouse a taxpayer must meet the following qualifications:

1. File a joint tax return with the non-injured spouse.
2. Have had, or suspect you will have, part or all of your portion of the refund seized due to the other spouses back debts.
3. Not be obligated to pay the other spouses back debts.
4. Have received income reported on the joint return. Read more

Innocent And Injured Spouses – Part 2

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There are two other situations that fall into the realm of Innocent Spouse, the Separate Spouse election and Equitable Relief.

Under the Separate Spouse election (§ Cod. Sec. 6015(c)) a requesting spouse may elect to be treated as if the joint return had been filed separately. The requesting spouse bears the burden of proof and eligibility requirements are very stringent as follows:

1. At the time of the election the requesting individual is no longer married to or is legally separated from the individual with whom the joint return was filed; or
2. The requesting individual was not a member of the same household as the individual with whom the joint return was filed at anytime in the 12 month period ending on the date Read more

Innocent And Injured Spouses – Part 1

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Spouses being held liable for their partner’s tax liabilities have given rise to two separate and unique types of relief by legislation and the IRS. These are often confused and misunderstood. We will define both Innocent and Injured Spouses, determine how to qualify for the different types of relief, discuss timing options, and review recent legislation and court cases.

When a couple files a joint tax return they are agreeing that everything on that tax return is true and they are responsible for everything on the return. This is known as joint and several liability, (§ Cod. Sec. 6013(d)(3)) which means that both parties are totally responsible for all of the tax liability on the return both together and separately. Read more

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