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Innocent Spouse Relief & Spouse Defense Attorney

A majority of married taxpayers choose to file a joint tax return because there are generally many more deductions and benefits that this filing status offers married persons. That said, both taxpayers are jointly and individually responsible for the tax and any interest or penalty due on the joint return even if they should later divorce. This is still true even if a divorce decree might state that a former spouse will be solely responsible for any amounts due on previously filed joint tax returns. Often times, one spouse may be held responsible for all of the taxes due – – – even if all the income was earned by the other spouse.

IRS Section 6015 – Innocent Spouse Relief

IRS Section 6015 provides that in certain instances a spouse may be relieved of these taxes, interest, and penalties owing from a joint tax return. There are 3-types of relief possible.

  • Innocent spouse relief under IRC § 6015(b);
  • Allocation of liability under IRC § 6015(c);
  • Equitable relief under IRC § 6015(f)

Because the actual analysis of whether you might be entitled to one or more of the 3-forms of innocent spouse relief is complicated and you will most always need the help of a competent and experienced tax attorney who has the necessary knowledge of IRS procedures and  tax laws to determine if you qualify for Innocent Spouse Relief. Orange County Tax Law Attorney, Paul W. Raymond can help you determine if you qualify for Innocent Spouse Relief and then make your case in front of the Tax Court on your behalf.  If you currently are confronted with an unfair tax liability that is really attributable to your former or current spouse, contact Orange County Law Lawyer Paul W. Raymond for an evaluation of your case.

Meet Paul Raymond

Meet Paul Raymond

Mr. Raymond is a sought after speaker in tax controversy law by many attorney, accountant, and business groups and at the request of the Internal Revenue Service, has presented programs at the IRS Nationwide Tax Forum, attended by tax professionals throughout the United States.

Additionally, he continues to be an active member in the Section of Taxation, American Bar Association, where he was the Past Chair of the Employment Taxes Committee.

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Certifications &
Associations
Member CA Bar Member Orange County Bar US Tax Court Attorney