Requesting Innocent Spouse Relief (2019) 1 What conditions make a taxpayer ineligible for separation of liability?...

Requesting Innocent Spouse Relief (2019)

1 What conditions make a taxpayer ineligible for separation of liability?

a   Actual knowledge of the deficiency.
b   Transfer of assets between spouses.
b     Both A and B.
d     Neither A nor B.

Expert Solution

Ans. both A and B

Explanation:

The following conditions must be met to be eligible for separation of liabilityt:

No transfer of assets has occurred between the taxpayer and spouse, or former spouse, as part of a fraudulent scheme.
At the time the taxpayer signed the joint return, there was no knowledge of any items giving rise to the deficiency that is allocable to the spouse, or former spouse. Reason to know, as is stipulated for innocent spouse relief, is not included in this relief provision.

ekkarill92 answered 2 years ago

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