A married couple will often file a joint tax return because there typically can be financial advantages to doing so. However, when filing jointly, both spouses are jointly and severally liable for the entire amount of taxes according to Internal Revenue Code § 6013(d)(3).

A spouse may feel that he/she should be liable for the entire amount of tax liability and may request Innocent Spouse Relief. Internal Revenue Code § 6015 provides three ways or grounds for a spouse to elect relief:

1. IRC § 6015(b) provides for “general relief” available to all joint filers
2. IRC § 6015(c) applies to those who are divorced, legally separated, or have lived apart for the preceding 12 months
3. IRC § 6015(f) is a catch-all provision for “equitable relief”

To discuss which options may work for you, please call me immediately at 865-566-0125 to discuss your case.