Obtaining Innocent Spouse Relief Section 6015

Obtaining Innocent Spouse Relief Section 6015 - Obtaining...

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Obtaining Innocent Spouse Relief By Paula N. Singer of (Article originally published in Massachusettes Bar Association Section Review, Vol. 2) The Internal Revenue Service has recently issued Notice 98-61 which gives taxpayers and practitioners guidance regarding the criteria necessary to obtain innocent spouse relief from federal tax liability under Section 6015(f) or 66(c) of the Internal Revenue Code (IRC). Generally, when spouses file a joint return, the spouses are jointly and severally liable for the taxes due on that return, regardless of which spouse actually earned the income. In addition, the spouses are jointly and severally liable for interest and penalties which arise from a jointly filed return. Pursuant to Section 6015, a spouse may be able to obtain relief from the taxes, interest and penalties if the spouse can establish that she is an innocent spouse. Relief from Proposed or Assessed Deficiencies Under Section 6015(b), relief from a federal income tax deficiency will be granted to an individual if five requirements are met: 1) A joint return was filed; 2) There was an understatement of tax attributable to erroneous items of the individual's spouse; 3) When signing the return, the individual did not know, or have reason to know, that there was an understatement of tax; 4) In view of all the facts and circumstances, it is inequitable to hold the individual liable for the tax deficiency; and 5) The individual elects to apply for relief no later than two years after the date of the Service's first collection activity after July 22, 1998. Under Section 6015(c), relief from a federal income tax deficiency will be granted to an individual if four conditions are met: 1) A joint return was filed;
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2) At the time that relief is requested, the individual is no longer married to, is legally separated from, or has been living apart at all times for at least 12 months from his or her
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Obtaining Innocent Spouse Relief Section 6015 - Obtaining...

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