Innocent spouse relief protects non-filing spouses from errors they were unaware of on their joint tax return, while injured ...

In response to court decisions and the IRS’ claim that its experience applying equitable relief has given it new insight, the IRS issued a proposed revenue procedure changing the way it will treat ...

A taxpayer may request innocent spouse relief from the Internal Revenue Service (“IRS”) in the form of equitable relief—I.R.C. § 6015(f). Among its threshold conditions, Section 6015(f) generally ...

In the recent case of Todisco v. Commissioner of Internal Revenue, the Tax Court granted innocent spouse relief to the taxpayer, finding that it would be inequitable to hold her liable for the taxes ...

UAB employees are required to disclose applicable financial interests for themselves, spouses, and dependents. To support this requirement among spouses who are both UAB employees, UAB allows ...

The filing of a joint income tax return has the legal effect of an irrevocable election by each spouse to be jointly and severally liable for tax reported, or properly reportable, on the return. In ...

Couples who elect to file a joint tax return enjoy many advantages. But when you do file jointly, know that both spouses are "jointly and severally liable" for the taxes owed. This means if one spouse ...