Innocent Spouse Relief

Spouse in trouble with the IRS and you believe you are entitled to relief? Maybe, maybe not if you filed jointly.

Seventh Circuit: IRS Not Required to Notify Taxpayer of Right to Innocent Spouse Relief

The Seventh Circuit upheld a Tax Court decision denying innocent spouse relief to a taxpayer because it did not find credible her position that she lacked the requisite knowledge or sophistication with respect to business and financial matters and thus should not be held liable for tax deficiencies relating to a joint tax return. The court also found that the IRS was not required to notify the taxpayer of her right to claim innocent spouse relief, and its failure to do so did not preclude the Tax Court from finding that she meaningfully participated in the Tax Court trial. Rogers v. Comm’r, 2018 PTC 399 (7th Cir. 2018).