What Are Some Indications of Unfairness for Innocent Spouse Relief?
Facts and circumstances will be reviewed by the IRS to determine as to whether you are responsible. First, for example, the IRS considered whether you received a Significant Benefit from the erroneous Item. A Significant Benefit can be defined as “any benefit in excess of normal support — like a transfer of rights to property even transfers several years after the tax return was submitted or your Spouse gave you a lot of money from his gambling winnings that were not reported (shouldn’t you be suspicious if you spouse all of sudden gave you more money than the norm?). Second, other factors and facts that the IRS will consider is whether your spouse left you, divorced you, and whether you received a benefit from the erroneous claim.
