IRS Innocent Spouse Rules What is IRS Innocent Spouse Rules? When a married couple files their annual tax returns, both parties are jointly and severally liable for any unpaid taxes. This is based on the premise that a married couple jointly enjoys any income that is created by either of the parties within the marriage.
innocent spouse rules
Scenario: You have just received an envelope addressed to you and your spouse from the IRS. Upon opening the envelope, you are shocked to see that the IRS has adjusted a previously filed joint tax return due to income that was not declared on your original income tax return. Due to the adjustment, you and