NOTE: While no one can guarantee success in representing you with the IRS on your innocent spouse issue, we will give you an honest assessment of your chances for relief. We will not encourage you to hire us to pursue a case we believe has little or no chance of success.
In 1998, Congress rewrote the law regarding innocent spouse to make relief easier to achieve. Under the 1998 law, there are three types of innocent spouse relief. All three types of relief require a joint return was filed. Innocent spouse relief is not available for returns filed as single, separate or head of household. The three types of relief are:
- Section 6015(b) – Relief of liability to all joint filers.
- Section 6015(c) – Procedures to limit liability for taxpayers no longer married or not living together.
- Section 6015(f) – Equitable Relief.
Select a type of relief above to view a brief description and the requirements. To understand some of the terms related to the innocent spouse issue, please refer to the Basic Definitions page.
Explore if you are an eligible innocent spouse at http://innocentspouse.com/do-you-qualify/.