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April 17, 2012

Injured or Innocent Spouse Tax Relief

Well, it’s tax filing season again.  And, as tax attorneys and tax lawyers in Columbus, Ohio, one of the issues that frequently comes up for married couples is whether to file a joint Form 1040 federal income tax return, or to file the Form 1040 as married filing separately.  As you might imagine, there are a number of planning ideas that address that question.  In this blog entry we would like to focus on, and address, one of those planning issues specifically.  That being, whether or not filing a joint return would cause both spouses to be jointly and severally liable for a tax liability of one of the spouses, which will remain unpaid at the time of filing the return.  The answer to this is yes. By filing a joint return, both spouses will be jointly and severally liable for the unpaid liability on that return.  If there is a tax liability for which one of the spouses is solely responsible, then the married couple should absolutely file their Form 1040s as married filing separately.  If however, the married couple files jointly, the spouse who is not responsible for the unpaid tax liability, may be able to show that an exception exists to the joint and several liability of the unpaid tax, which would include being an Injured Spouse.

As an injured spouse, it is possible that you can avail yourself to the innocent spouse relief provisions under the Internal Revenue Code.  Click here to read our full article on the topic of injured and innocent spouse relief.  

The tax lawyers at Nardone Law Group, LLC have vast experience representing clients before the IRS in order to obtain the best result available, based on each clients' specific facts and circumstances. Our experienced tax lawyers will thoroughly review your case to determine what options and alternatives are available. Contact us today for a consultation to discuss your case. 

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April 17, 2012

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