In: Accounting
Tax Audit & Notice Services: Requesting Innocent Spouse Relief (2019) Options
6 A condition that is required to obtain innocent spouse relief is:
a A joint tax return was filed.
b There is an understatement of tax due to
an erroneous item of one spouse.
c The spouse did not know or have reason to
know that there was an understatement.
d All of the above.
Correct answer is d-All of the above
Following conditions must be satisfied to qualify for innoncent
spouse relief:
1. A Joint return has to be filed in which tax is understated which
is solely attributable to spouse's erroneous item.
Erroneous item consists of income received by spouse but not
appearing in joint return.
2. Establihsment of the fact that at time of filing joint return there is no such reasons to believe that there was understatement of tax.