If you filed a joint tax return and your spouse made errors or hid income, you could find yourself facing an unexpected IRS bill or collection action — even though you did nothing wrong. That’s where Innocent Spouse Relief comes in.
This special IRS program allows qualifying taxpayers to be relieved from joint liability for taxes, penalties, and interest caused by their spouse’s or ex-spouse’s actions. However, qualifying isn’t easy. The IRS scrutinizes every request, and any mistakes can lead to denial or delays.
📘 Official IRS References: Innocent Spouse Relief — IRS Overview
What Is Innocent Spouse Relief?
Under Internal Revenue Code §6015, married couples who file jointly are both “jointly and severally liable” for the full amount of tax due — even if only one spouse earned income or made the mistake. Internal Revenue Code §6015 provides several forms of relief. While both spouses are typically liable for the full amount of tax, interest, and penalties, relief may be granted if it is unfair to hold one spouse responsible for an underpayment or understatement of tax caused by the other.
💡 Insight: Innocent Spouse Relief is often the only defense for individuals blindsided by a spouse’s hidden income, fraudulent returns, or business underreporting.
📘 Reference: Internal Revenue Code §6015
Three Types of Spousal Relief
The IRS offers three types of spouse relief, which you can request by filing Form 8857, Request for Innocent Spouse Relief.
| Type | Description | Who Qualifies |
|---|---|---|
| 1. Innocent Spouse Relief (§6015(b)) | Removes joint liability for understated tax due to your spouse’s error. This relief is for tax, interest, and penalties from errors made by your spouse or former spouse on a joint return. | To qualify, you must have filed a joint return with an understatement of tax solely due to your spouse’s erroneous items, and you must prove you had no knowledge or reason to know of the understatement when signing the return. It must also be unfair to hold you liable under the circumstances. |
| 2. Separation of Liability (§6015(c)) | Allocates liability between spouses who are divorced, separated, or not living together. This option divides the understated tax, interest, and penalties on a joint return between spouses. | To qualify, you must meet the marital status/separation requirements and not have had actual knowledge of the erroneous items on the return when you signed it. |
| 3. Equitable Relief (§6015(f)) | Provides relief when you don’t qualify for (b) or (c), but paying would be unfair. This relief is for situations where it would be unfair to hold you liable for an understatement or underpayment, even if you don’t qualify for the other two options. | Often used when taxes were correctly reported but not paid. The IRS considers various factors, including economic hardship, knowledge of the tax issue, benefits received, marital status, abuse or financial control, and compliance with tax laws after the year in question. |
💡 Tip: Equitable relief is the broadest category — and the most subjective. Strong documentation and legal argument are key.
📘 Reference: Publication 971 — Innocent Spouse Relief
How to Apply for Relief?
- Complete Form 8857 — Provide detailed background and financial data.
- Attach supporting documents — Divorce decrees, proof of income, correspondence showing lack of knowledge.
- Mail to IRS Innocent Spouse Unit — Addresses vary by region (see IRS instructions).
- Wait for determination — The process can take months.
📘 Reference: Form 8857 Instructions — IRS
What Happens After You File Form 8857?
Once submitted, the IRS will:
- Notify your spouse/ex-spouse that you’ve filed (required by law).
- Conduct an independent review.
- Request additional documents if needed.
- Issue a preliminary determination — which you can appeal within 30 days if denied.
If your claim is approved, the IRS will adjust your account, refund any payments you made on your spouse’s debt, and lift any lien or levy against you.
📘 Reference: Appeal an innocent spouse determination
Why Legal Representation Matters?
The Innocent Spouse Relief process is complex and often emotionally charged.
A tax attorney can:
- File Form 8857 and respond to IRS correspondence correctly.
- Prepare legal arguments based on case law and equitable factors.
- Protect your privacy and safety if abuse or coercion is involved.
- Represent you in IRS Appeals or U.S. Tax Court if relief is denied.
📘 Reference: Form 2848 – Power of Attorney
Relief Is Possible — But Timing and Documentation Are Key
If you’re facing tax debt caused by a spouse or ex-spouse, don’t ignore IRS notices — act quickly. Innocent Spouse Relief offers a real path to financial and emotional relief, but success depends on a clear legal presentation of facts and fairness.
A skilled tax attorney can file, defend, and appeal your claim — ensuring your rights and safety are protected every step of the way. Contact Pelham PLLC today for a confidential Innocent Spouse Relief consultation. Our attorneys help clients nationwide secure relief from unfair joint tax liability and rebuild their financial independence.
FAQs
Will my spouse find out I filed for Innocent Spouse Relief?
Yes. The IRS must notify them, but your contact information and safety concerns can be protected.
Can I get relief for unpaid taxes (not just errors)?
Yes, under equitable relief — even if taxes were correctly reported but not paid.
What if my claim is denied?
You have 30 days to file an appeal to the IRS Independent Office of Appeals, or 90 days to petition U.S. Tax Court after final denial.
