When you file a joint tax return, you and your spouse are both legally responsible for the entire tax due — even if only one of you earned the income, made the error, or underreported earnings. That’s called joint and several liability, and it’s one of the most misunderstood parts of U.S. tax law. But if your spouse understated income, claimed false deductions, or committed fraud, and you had no knowledge or reason to know, you may qualify for Innocent Spouse Relief under IRC §6015. This powerful protection can remove you from liability for your spouse’s mistakes — and in many cases, stop IRS collection against you entirely.
📘 Official IRS References:
- Form 8857 — Request for Innocent Spouse Relief
- Publication 971 — Innocent Spouse Relief
- Publication 1 — Your Rights as a Taxpayer
- IRC §6015 — Relief from Joint and Several Liability on Joint Return
What Is Innocent Spouse Relief?
Innocent Spouse Relief allows one spouse to be released from responsibility for tax, interest, and penalties resulting from the other spouse’s error or misconduct on a joint return.
You must prove that you:
- Filed jointly,
- Did not know (and had no reason to know) about the understatement, and
- It would be unfair to hold you liable for the resulting tax.
💡 Tip: Innocent Spouse Relief is often the only legal way to separate liability once a joint return is filed — divorce or separation alone doesn’t erase IRS responsibility.
The Three Types of Spousal Relief
There are three types of spousal relief.
| Relief Type | When It Applies | Key Requirements | IRS Form |
|---|---|---|---|
| 1️⃣ Innocent Spouse Relief | Your spouse made a false statement or underreported income. | You didn’t know or have reason to know. | Form 8857 |
| 2️⃣ Separation of Liability Relief | You’re divorced, legally separated, or not living together. | You allocate the tax debt between spouses. | Form 8857 |
| 3️⃣ Equitable Relief | You don’t qualify for the first two but it’s unfair to hold you liable. | Must show, to name a few, economic hardship, knowledge of the tax issue, or unfairness. | Form 8857 |
What Doesn’t Qualify?
Not all cases meet the requirements. The IRS will deny Innocent Spouse Relief if you:
- Knew or had reason to know of the understatement.
- Benefited significantly from the unpaid tax (e.g., luxury spending).
- Were involved in preparing or signing the false return.
- Filed a joint return under duress or coercion (handled under other relief).
The IRS Evaluation Process
Once the IRS receives your Form 8857, it will:
- Acknowledge receipt and assign a case number.
- Notify your spouse (or ex-spouse) to allow them to respond.
- Review all documents and financial evidence.
- Issue a preliminary determination.
- Allow you to appeal to the IRS Office of Appeals if denied.
💡 Insight: Some relief denials occur because the taxpayer fails to submit enough evidence showing “lack of knowledge.”
How a Tax Attorney Can Help?
When you’re facing joint liability or IRS collection based on your spouse’s mistakes, legal representation can be the difference between losing everything and walking away debt-free.
A tax attorney can:
- Determine which type of relief you qualify for.
- File Form 8857 with a persuasive factual statement.
- Represent you in communications with IRS Appeals and Tax Court.
- Protect your rights under the Taxpayer Bill of Rights.
- Handle spousal abuse or coercion issues confidentially.
💡 Advantage: The IRS notifies your spouse when you file for relief — a lawyer can manage sensitive communications to ensure your privacy and safety.
Need help with a similar issue? Contact our firm today for a consultation.
Joint tax returns can create hidden risks that last for years — but you don’t have to pay for your spouse’s mistakes. If you were unaware of your spouse’s underreporting, or you’re facing IRS collection for taxes you didn’t cause, Innocent Spouse Relief can remove your liability entirely. A tax attorney can guide you through Form 8857, build your case with evidence, and protect your rights throughout the process.
Contact Pelham PLLC today for a confidential consultation. We’ll determine your eligibility for Innocent Spouse or Equitable Relief, file your claim correctly, and stop the IRS from collecting on a debt that isn’t yours.
FAQs
Does the IRS contact my spouse?
Yes — by law, they must notify your spouse or ex-spouse and allow them to respond.
Can I request relief for multiple years?
Yes — one Form 8857 can cover multiple tax years.
Can a tax attorney file Form 8857 for me?
Yes. Attorneys can prepare, submit, and manage the full relief process — including appeals and Tax Court petitions.
