The IRS generally holds both husband and wife liable for the tax liability shown on their joint income tax return. Under normal collections protocol, since both spouses are held jointly and severally liable for the tax liability shown on the return, the IRS will take enforcement actions against both of them and they are held equally responsible for the liability. Innocent spouse relief, although available through the Service, is the exception rather than the rule. This is true in circumstances where only one spouse earned the income associated with a tax liability or in cases of divorce where one spouse has agreed to accept liability for any taxes owed. IRS collections does not honor 3rd party divorce agreements.
You should not be punished for the mistakes or wrongful conduct of your spouse/current spouse. Innocent spouse situations are often very fact specific and Brotman Law takes a deep analytical approach to solving the problem. We analyze the three available avenues of relief that are available through the innocent spouse program and determine which method is going to best meet your needs. The goal is defense. We work hard to preserve your quality of life and your standard of living. Furthermore, we recognize the effect that divorce or marital separation situations affect your normal life and plan for short term needs as well as long term goals.