Innocent Spouse’ Tax Relief in Same-Sex Married Couples
from the New York Law Journal
April 24, 2015
When the Internal Revenue Service (IRS) conducts audits of joint tax returns, whether for same-sex couples or traditional heterosexual couples, the starting assumption of the government is that both taxpayers are jointly and severally liable for any tax or penalty assessed. That means that both of the taxpayers will be held accountable without regard to whose income was understated or whose expenses were overstated. This is true without regard to the original reason for the audit (audits are usually computer-generated based on closely guarded IRS algorithms, but can also come from confidential “whistleblowers”).
The IRS has established a matrix of factors to weigh for and against relief, as well as a time limit for requesting relief.
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