Federal Tax

Innocent Spouse Relief (Portfolio 645)

  • The Portfolio, Innocent Spouse Relief, examines the rules permitting one spouse to avoid joint and several liability for federal income taxes and self-employment taxes on a joint tax return.

Description

Bloomberg Tax Portfolio, Innocent Spouse Relief, No. 645, examines the rules permitting one spouse to avoid joint and several liability for federal income taxes and self-employment taxes reflected on a joint tax return. The Portfolio describes in detail the three avenues of innocent spouse relief under the current rules effective post-July 22, 1998. It also analyzes the pre-July 23, 1998 provisions that afforded more limited innocent spouse relief.
It covers the following provisions:
 Section 6015(b) rules providing full or partial relief from joint and several liability;
 Section 6015(c) rules providing an election to determine liability on a separate return basis;
 Section 6015(f) rules providing for equitable relief when other relief is not available;
 Section 66(c) rules providing relief from the operation of community property laws;
 Section 6013(e) rules providing pre-July 23, 1998 innocent spouse relief.
For each of the above provisions, the Portfolio analyzes the rules of the Internal Revenue Code section, the relevant regulations and case law.

Table of Contents

I. Introduction
II. Who Is Eligible to File a Joint Federal Income Tax Return
III. Current Innocent Spouse Provisions
IV. Time and Manner for Requesting Relief – Requesting Spouse
V. Time and Manner for Requesting Relief – Nonrequesting Spouse
VI. Tax Court Review
VII. Previously Adjudicated Claims
VIII. Community Property Laws – Relief from Liability (Nonresident Alien and Resident Spouses)
IX. Situations Not Governed by Innocent Spouse Relief
X. Injured Spouse Relief
XI. Prior Law Innocent Spouse Rules

brown-karen-2015
Karen Brown
Theodore Rinehart Professor of Business Law
George Washington University
Top