The tax laws allow married taxpayers to choose their filing status when they file their income tax returns either as Married Filing Jointly or Married Filing Separately. Many married taxpayers choose to file a joint tax return with their spouse because of the tax advantages of filing jointly as opposed to filing separately. However, taxpayers that choose to file jointly with their spouse are held to be jointly and severally liable for any taxes owed. This means that the IRS can go after either spouse for the entire balance. 

Internal Revenue Code Section 6015 allows for innocent spouse relief in certain cases. The types of relief that are afforded to taxpayers under the code are: 

• Innocent Spouse Relief under Internal Revenue Code Section 6015(b)
• Separation of Liability Relief under Internal Revenue Code Section 6015(c) and 
• Equitable Relief under Internal Revenue Code Section 6015(e)

If you filed a joint income tax return and believe that you may qualify for innocent spouse relief, we can help.