Streamlined Equitable Innocent Spouse Relief



A recent case illustrates the streamlined equitable relief available under the innocent spouse rules. The current innocent spouse relief statute provides for three levels of relief for taxpayers who file joint returns: (1) relief for joint-return filers for understatement of taxes attributable solely to the nonrequesting spouse; (2) limitation of joint liability for requesting taxpayers who are unmarried, separated, or not living together when relief is requested; and (3) equitable innocent spouse relief. The first two provisions do not allow relief for an assessment of unpaid or underpaid taxes not resulting from an erroneous item on a joint return, leaving only equitable relief as to taxes listed on the return but not paid in full.


How to Cite: Achenbach, R. P. (2019) “Streamlined Equitable Innocent Spouse Relief”, Agricultural Law Digest. 30(6).