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Tax Audit & Notice Services: Requesting Innocent Spouse Relief (2019) Options 5   To be eligible for...

Tax Audit & Notice Services: Requesting Innocent Spouse Relief (2019) Options

5   To be eligible for separation of liability, the taxpayer:

a     Did not sign the return.
b     Must be divorced, legally separated, or has not lived with the spouse for the prior 12 months.
c     Did not have any earned income.
d     Must request relief before the IRS begins collection activity.

Solutions

Expert Solution

The correct option is:

b. Must be divorced, legally separated, or has not lived with the spouse for the prior 12 months.

Explanation: Under section 6015(c), a claim for separation of liability can be filed if any of the three statutory requirements are met by the tax payer:

1. the person is no longer married ( widow/widower),

2. spouses are legally separated,

3. Prior to the date of filing a claim, they are living apart for at least 12months. Livng apart does not include temporary absence due to illness, vacation, education, etc.  


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