Innocent Spouse Relief LitigationInnocent Spouse Relief Litigation refers to the legal process through which a taxpayer seeks relief from joint tax liability on the basis that their spouse or former spouse understated income or claimed erroneous deductions. This provision, under IRS Code Section 6015, allows individuals to request relief from tax penalties or liabilities if they can demonstrate that they were unaware of the inaccuracies and that it would be unfair to hold them responsible for the tax owed due to their spouse’s actions.
For example, if one spouse reported significant income that the other was unaware of, the innocent spouse may file for relief to avoid being held liable for the unpaid taxes associated with that income. The process can involve administrative proceedings with the IRS and, in some cases, may escalate to litigation if disputes arise over the relief sought.
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