Under what conditions is innocent spouse relief granted?
• You filed a valid, joint tax return. • You are able to prove that when you signed the return, you did not know, or have reason to believe, the liability would not be paid when the tax return was filed, or, at the time you signed the return, you did not have knowledge of the items that resulted in an audit assessment of additional tax. • The liability is attributable to your spouse. • Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the tax.
