FixIRSTax.com | Tax Resolution Division
✓ Innocent Spouse Relief
You're not responsible for your ex-spouse's tax debt. We help you get the IRS to agree.
📋 The Problem: You're Being Held Responsible for Your Ex's Tax Debt
When you file a joint tax return, you and your spouse are jointly and severally liable — meaning the IRS can collect the entire tax debt from either of you.
⚠️ Common Scenarios:
- ❌ Your ex underreported income or claimed false deductions — you didn't know
- ❌ Your ex ran a business and didn't pay taxes — you weren't involved
- ❌ You signed a joint return without knowing the details
- ❌ You're now divorced (or separated) — but the IRS is coming after you for the full debt
The IRS doesn't care about your divorce decree. Even if the divorce court assigned the tax debt to your ex, the IRS can still collect from you.
The good news: Innocent Spouse Relief can legally separate you from your ex's tax liability — and stop the IRS from collecting from you.
✅ 3 Types of Innocent Spouse Relief
The IRS offers 3 types of relief — and we determine which one gives you the best chance of approval:
Classic Innocent Spouse Relief
Best for: Understated tax on joint return
You qualify if:
- ✓ Joint return filed
- ✓ Understatement of tax due to your spouse's error (unreported income, false deductions)
- ✓ You didn't know (and had no reason to know) about the error
- ✓ It's unfair to hold you liable
Result: You're relieved of the tax, interest, and penalties from the understatement
Deadline: No time limit (can request years later)
Separation of Liability
Best for: Divorced or separated taxpayers
You qualify if:
- ✓ You're divorced, legally separated, or haven't lived together for 12+ months
- ✓ Understatement of tax on joint return
- ✓ You can prove which spouse's income/deductions caused the understatement
Result: The IRS allocates the debt between you and your ex — you're only responsible for your share
Deadline: Request within 2 years of first IRS collection attempt
Equitable Relief
Best for: Cases that don't fit Type 1 or 2
You qualify if:
- ✓ You don't qualify for Classic Innocent Spouse or Separation of Liability
- ✓ Tax was paid but you shouldn't be held responsible (e.g., your ex withdrew money to pay tax but didn't pay)
- ✓ It's unfair to hold you liable (abuse, financial control, lack of knowledge)
Result: IRS relieves you from liability based on fairness
Deadline: Request within 2 years of first IRS collection attempt (can be extended in certain cases)
💼 Lori-ism:
"Most people think Innocent Spouse Relief is only for abuse cases — but that's not true. If your ex ran a business and you weren't involved, you likely qualify. The key is proving you didn't know and had no reason to know."
🔍 Do You Qualify for Innocent Spouse Relief?
The IRS evaluates 7 key factors to determine if you qualify:
✓ IRS Qualification Factors:
- Marital status: Are you divorced, separated, or no longer living together?
- Knowledge: Did you know (or have reason to know) about the understatement?
- Economic hardship: Would paying the debt cause significant hardship?
- Legal obligation: Did your divorce decree assign the debt to your ex?
- Benefit: Did you benefit from the understated tax (e.g., did your ex use the money for your household)?
- Abuse or control: Were you abused or financially controlled by your ex?
- Fairness: Is it unfair to hold you liable given all the facts?
⚠️ Important: You don't need to meet all factors — the IRS weighs them collectively. We build the strongest case by presenting all favorable factors.
⚖️ Frank-ism:
"The IRS doesn't grant Innocent Spouse Relief easily. They assume you should have known. Our job is to prove otherwise — and we do that with documentation, timelines, and testimony."
🛠️ How We Get You Innocent Spouse Relief
Initial Assessment & Strategy
We review:
- ✓ Joint return(s) that created the liability
- ✓ Source of understatement (unreported income, false deductions, unpaid tax)
- ✓ Your marital status (divorced, separated, living apart)
- ✓ Timeline of events (when you learned about the debt)
- ✓ Your involvement (or lack thereof) in the finances
Goal: Determine which type of relief (Classic, Separation, or Equitable) has the highest approval odds.
Gather Evidence & Documentation
We compile a comprehensive case file:
- ✓ Divorce decree (if applicable) showing tax debt assigned to ex
- ✓ Financial records proving you didn't benefit from the understatement
- ✓ Testimony explaining you didn't know and had no reason to know
- ✓ Abuse documentation (if applicable): police reports, restraining orders, medical records, therapist statements
- ✓ Business records (if ex ran a business) showing you weren't involved
- ✓ Timeline of when you discovered the debt
⚠️ Critical: The more evidence, the stronger the case. Generic statements ("I didn't know") are not enough — we need proof.
Prepare & Submit Form 8857
We file Form 8857 (Request for Innocent Spouse Relief) with:
- ✓ Detailed narrative explaining your case
- ✓ Supporting documents (divorce decree, affidavits, financial records)
- ✓ Legal arguments citing IRS Revenue Procedures and case law
Where to file: IRS Cincinnati Campus (separate from regular tax returns)
⚠️ Deadline:
- Classic Innocent Spouse Relief: No deadline
- Separation of Liability or Equitable Relief: Within 2 years of first IRS collection attempt (levy, lien, garnishment)
IRS Review & Possible Interview
Timeline: 6–12 months (sometimes longer for complex cases)
IRS may:
- ✓ Request additional documentation
- ✓ Interview you (we prepare you and attend)
- ✓ Contact your ex-spouse for their side (you're protected from retaliation)
⚠️ Important: The IRS is required to notify your ex when you file Form 8857 — but they cannot disclose your current address or contact info.
IRS Decision & Appeals (if Needed)
Possible outcomes:
- ✅ Full relief: You're released from 100% of the liability
- ✅ Partial relief: Some years or portions granted (e.g., Separation of Liability allocates debt)
- ❌ Denial: IRS determines you don't qualify
If denied: You have 30 days to appeal to the IRS Office of Appeals (or file a petition in Tax Court if IRS issues a final determination).
✅ We handle appeals: Appeals success rate is ~40–50% for Innocent Spouse cases with strong representation.
Relief Granted → Debt Removed
Once approved:
- ✅ Liability removed from your account
- ✅ Liens released (if filed against you)
- ✅ Levies/garnishments stopped
- ✅ Refund issued (if you already paid the debt)
🔒 Prevention: File separate returns going forward (if remarried or reconciling, consult us first).
📊 Which Type of Relief Do You Need?
| Factor | Classic Innocent Spouse | Separation of Liability | Equitable Relief |
|---|---|---|---|
| Best For | Understated tax due to spouse's error | Divorced/separated; can allocate debt | Doesn't fit Type 1 or 2; fairness-based |
| Marital Status | Any (married, divorced, separated) | Divorced, legally separated, or living apart 12+ months | Any |
| Type of Liability | Understatement of tax (unreported income, false deductions) | Understatement of tax only | Understatement OR underpayment |
| Knowledge Requirement | Didn't know and had no reason to know | Didn't know (less strict than Type 1) | Varies (IRS weighs fairness) |
| Result | 100% relief from understatement | Debt allocated between spouses | Full or partial relief based on fairness |
| Deadline | No deadline | 2 years from first IRS collection attempt | 2 years from first IRS collection attempt (can be extended) |
💡 Frank-ism:
"Don't assume you don't qualify because you're still married or because you signed the return. We've won cases where clients were still married and had signed — the key is proving you didn't know."
❓ Frequently Asked Questions
Yes — the IRS is required by law to notify your ex when you file Form 8857.
⚠️ But:
- ✅ The IRS cannot disclose your current address or contact information
- ✅ Your ex can submit a statement to the IRS — but they cannot block your relief
- ✅ If you fear retaliation, inform the IRS — they have procedures to protect you
Yes — you can request Classic Innocent Spouse Relief even if you're still married.
However:
- ✓ Separation of Liability requires you to be divorced, separated, or living apart for 12+ months
- ✓ Equitable Relief is available regardless of marital status
Lori-ism: "We've successfully won Innocent Spouse cases for clients who are still married — it's harder, but not impossible."
The IRS doesn't care about divorce decrees. Divorce courts cannot override federal tax law.
BUT:
- ✅ A divorce decree supports your Innocent Spouse case (shows you tried to separate liability)
- ✅ You can sue your ex in state court for indemnification (reimbursement) if you're forced to pay the IRS
Bottom line: The divorce decree helps — but you still need to qualify for IRS relief separately.
- Simple cases: 6–9 months
- Complex cases: 12–18 months
- With appeal: 18–24+ months
⚠️ While we wait: We can often get a Collection Hold (levy/garnishment pause) by informing the IRS that Form 8857 is pending.
Yes. Signing the return doesn't automatically disqualify you.
The IRS focuses on:
- ✓ Did you know (or have reason to know) about the understatement?
- ✓ Were you involved in the finances or business that caused the debt?
- ✓ Did you benefit from the understatement?
Common scenario: You signed because your spouse pressured you or told you "everything is fine" — and you had no reason to doubt them. This can qualify.
No. Abuse is one factor the IRS considers — but it's not required.
You can qualify based on:
- ✓ Lack of knowledge (didn't know about understatement)
- ✓ Financial control (spouse controlled all finances)
- ✓ No benefit (you didn't benefit from the understated tax)
- ✓ Economic hardship (paying would cause significant hardship)
⚠️ However: If abuse is present, it significantly strengthens your case.
Yes — if you're granted relief, the IRS will refund any payments you made toward the debt (within the statute of limitations).
⚠️ Refund deadline: Generally 3 years from the date you filed the return or 2 years from the date you paid the tax (whichever is later).
You can appeal. You have 30 days from the denial date to:
- ✓ Request an Appeals conference with the IRS Office of Appeals
- ✓ File a petition in Tax Court (if IRS issues a final determination letter)
✅ We handle appeals: ~40–50% of denials are reversed on appeal with strong representation.
Yes. You can request relief for all years where you filed joint returns and qualify for relief.
Strategy: We typically file one Form 8857 covering all years — but include separate explanations and documentation for each year.
📞 You're Not Responsible for Your Ex's Tax Debt
We help you prove it to the IRS — and get 100% relief.
CPA + EA Team | 25+ Years | Nationwide Service
💬 20-minute call with Frank or Lori. Confidential. No judgment.
FixIRSTax.com | Tax Resolution Division
Disclaimer:
FixIRSTax | A Division of Strategic Planning Advisors LLC provides IRS resolution services. Information provided on this site is for educational purposes only and does not constitute formal tax, legal, or investment advice. Please consult your advisor before making financial decisions.
Information provided on this site is for educational purposes only and does not constitute formal tax, legal, or investment advice. Please consult your advisor before making financial decisions.
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