Lois Weiner v. Commissioner – In a 47 page opinion Tax Court Judge J. Paige Marvel affirmed the IRS’s denial of the taxpayer’s request for innocent spouse relief under § 6015(b) and overturned the IRS’s denial of her request for equitable relief under § 6015(f). Denial of Innocent Spouse Claim The IRS argued that the [...]

When you sign a joint tax return with your spouse you are jointly and severally liable for the tax, penalty and interest shown due on the return and for any assessments arising from a later audit of that return. In certain clearly defined cases, a spouse can get relief from this joint and several liability. [...]