In a summary opinion, the Tax Court found that a taxpayer was not entitled to innocent spouse relief. The IRS allows a a spouse, who files a joint income tax return, to be relieved from joint and several tax liability when it would be inequitable to hold the taxpayer liable for unpaid taxes. However, the Tax Court held that the taxpayer was not entitled to innocent spouse relief because she knew or should’ve known that her spouse couldn’t pay the tax.
See Jackson et vir v. Commissioner, T.C. Summ. Op. 2014-63 (July 7. 2014).
Posted by David Song, Associate Editor, Wealth Strategies Journal