Three types of relief
Traditional innocent spouse (Section 6015(b)), separation of liability (6015(c)), and equitable relief (6015(f)). Each has different eligibility tests and timelines.
What the IRS evaluates
Your knowledge of the erroneous item, whether you benefited from it, your financial situation, spousal abuse factors where applicable, and whether holding you liable would be unfair.
Have a specific situation?
Call the office and a human answers.
Common questions
- Do I have to be divorced to apply?
- No. You can be married, separated, divorced, or widowed. Some types of relief require separation or divorce.
Related
Tax Relief & Back Taxes
Back tax filings, installment agreements, penalty abatement, and offer-in-compromise support for taxpayers behind with the IRS. We file first, then negotiate.
IRS Audit Representation
Herman Viglione, EA, represents taxpayers in IRS and state audits. Correspondence, office, and field audits handled remotely for clients in any state.