CCH Learning Center

Description:

Whenever a married couple files a joint return, each spouse is jointly and severally liable for any federal income tax liability arising out of the return, even if all of the income giving rise to the tax liability is allocable to only one of them. This liability includes both the tax shown on the return as being due and any additional liability the IRS assesses based on an underreporting of income, an incorrect deduction or credit, or an overstatement of tax basis.

By requesting innocent spouse relief, a taxpayer may be relieved of responsibility for paying tax, interest, and penalties if his or her spouse, or former spouse, improperly reported or omitted items on a jointly filed tax return. The three kinds of innocent spouse relief and two types of community property innocent spouse relief provide important vehicles for relieving a spouse or former spouse of liability for a tax obligation. To obtain relief, taxpayers must meet certain eligibility requirements and satisfy their associated procedures. This course discusses the types of relief available and the related eligibility requirements and required procedures.

Topics covered in this course include:

• Background and Overview of Innocent Spouse Relief
• Types of Innocent Spouse Relief
• Procedures for Seeking Innocent Spouse Relief
• Injured Spouse Relief
• Relief from Community Property Laws