National Tax Attorney Representing Innocent Spouses in IRS Investigations

It is not uncommon for one spouse in a marriage to handle the family's financial matters, including filing federal and state income tax returns. Federal tax law, and that of most states, provides a certain amount of tax relief for couples filing jointly. However, just because one spouse takes primary responsibility for preparing the returns, it does not relieve the other spouse from possible culpability in the event of an audit.

Both parties are joint and severally liable for the taxes due, as well as any penalties, interest and fines that may result from the filing or examination of a jointly filed return.

Innocent Spouse Claims Under the IRS Tax Code

Under the Internal Revenue Code of 1986 (IRC), the IRS recognizes that under certain conditions, a spouse may not necessarily share joint responsibility for the other spouse's taxes, interest and penalties owed. There are three main options that can be pursued to seek relief from joint culpability. These include:

Innocent spouse relief under IRC § 6015 stating: '(if) there is an understatement of tax attributable to erroneous items of one individual filing the joint return; the other individual filing the joint return establishes that in signing the return he or she did not know, and had no reason to know, that there was such understatement; taking into account all the facts and circumstances, it is inequitable to hold the other individual (spouse) liable for the deficiency in tax for such taxable year attributable to such understatement.'

Determining under what conditions a spouse qualifies for relief under IRC § 6015 requires an in-depth understanding of tax case law and the strategies the IRS investigators and auditors use when pressing their case. As a former IRS lawyer and Special Assistant United States Attorney, Angelique M Neal understands the application of the letter and the spirit of the law. She is in a unique position to help you seek the relief you need from financial hardship and IRS penalties.

From offices in Brighton, Michigan, tax lawyer Angelique M. Neal represents clients throughout the state, the Midwest and the United States. Wherever you are, call toll free 888-351-8395 or contact the firm by e-mail to arrange a consultation with an experienced innocent spouse relief attorney at the Law Offices of Angelique M. Neal.