Hey wait a Minute, I didn't file a joint tax return, in Houston, TX and throughout Harris County
The focus of my practice is civil and criminal taxpayer representation, and I see many taxpayers who find out about a tax debt that truly belongs to their spouse (or former spouse) in Houston, Texas. There are a few basics you need to understand about IRS federal tax liabilities and innocent spouse claims.
In Order to to Qualify for Innocent Spouse with the IRS you must actually have filed a Joint Income Tax Return.
In a previous blog(YouTube video on Marriage and Taxes) I set forth the basic requirements for Innocent Spouse Relief. The first requirement is that there actually be a joint return filed.
In a previous blog(YouTube video on Marriage and Taxes) I set forth the basic requirements for Innocent Spouse Relief. The first requirement is that there actually be a joint return filed.
It is just logical that there actually needs to be joint and several liability before the IRS can grant you relief from joint and several liability. In legal terms that is what Innocent Spouse Relief is-- Relief from joint and several liability.
This means on a joint tax return both spouses are each liable for the whole amount of tax.and you are asking the IRS to relieve you of that burden.
Many times I hear from a spouse that they did not agree to file a joint return.So the first issue that must be resolved is whether or not a joint return was filed. There is a concept applied by both the IRS and the courts called tacit consent. In other words they will look to see if you gave implied consent to file a joint tax return based an a variety of factors.
There are times that a valid joint tax return was not filed because the taxpayers did not met the definition of being married according to the tax code.
Often times before pursuing innocent spouse relief, it may be worthwhile for the "innocent spouse" to file a return either as married filing separate or as single.(as the case may be). This could be a quicker, less expensive alternative than pursuing Innocent Spouse Relief. Innocent Spouse Relief. Innocent Spouse Relief is one of the most litigated issues in U.S. Tax Court. If this is not possible or feasible then you will need to undue the filing of a joint return through the innocent Spouse Procedures.
There are 3 different provisions for innocent spouse relief. I will cover them in upcoming blogs.Most taxpayers realize that there are tax savings when filing a joint tax return with their spouse.
This means on a joint tax return both spouses are each liable for the whole amount of tax.and you are asking the IRS to relieve you of that burden.
Many times I hear from a spouse that they did not agree to file a joint return.So the first issue that must be resolved is whether or not a joint return was filed. There is a concept applied by both the IRS and the courts called tacit consent. In other words they will look to see if you gave implied consent to file a joint tax return based an a variety of factors.
There are times that a valid joint tax return was not filed because the taxpayers did not met the definition of being married according to the tax code.
Often times before pursuing innocent spouse relief, it may be worthwhile for the "innocent spouse" to file a return either as married filing separate or as single.(as the case may be). This could be a quicker, less expensive alternative than pursuing Innocent Spouse Relief. Innocent Spouse Relief. Innocent Spouse Relief is one of the most litigated issues in U.S. Tax Court. If this is not possible or feasible then you will need to undue the filing of a joint return through the innocent Spouse Procedures.
There are 3 different provisions for innocent spouse relief. I will cover them in upcoming blogs.Most taxpayers realize that there are tax savings when filing a joint tax return with their spouse.
In a nutshell A few basics you should understand:
- The IRS is not bound by a written agreement the couple entered into, as statute creates joint and several liability for both spouses. The spouse who was not supposed to be responsible pursuant to the court agreement can sue the former spouse, but it will not prevent the IRS from pursuing them.
- The outcome will be determined by how much the former spouse knew about the tax liability.
The spouse (or former spouse) who wishes to seek innocent spouse relief from the IRS will need to show that the issue with the return was the responsibility of their spouse and they did not know or had reason to know about the understatement of liability. We represent many taxpayers seeking Innocent Spouse treatment, including taking those cases to IRS Appeals and United States Tax Court.
The best approach is to simply consider these issues BEFORE you file the returns with the IRS.
If you have any questions about IRS Innocent Spouse cases or other IRS tax issues in Houston, Texas or elsewhere please feel free to contact me at (832) 699-1070 or by email at Charles.Zagara@gmail.com
9950 Westpark Drive, Suite 430
Houston, TX 77063
Ph. (832) 699-1070
