The IRS considers married couples who file jointly to be “jointly and severally liable” for all federal tax liabilities.
Under its Innocent Spouse Relief program, if one spouse meets certain qualifications, he or she may be relieved of this liability.
The IRS will seek to determine whether an underreporting of income, understatement of tax, or other deficiency in the joint tax return was attributable to both spouses or just to one. Another test relates to whether the spouse requesting relief knew of the deficiency.
If the IRS is holding you liable for a deficiency on your joint tax return of which you were unaware, you should call us. It is not fair for you to be penalized for a situation you did not create!