What is Innocent Spouse Defense?
The general rule is that married couples that file joint federal income tax returns are jointly and individually liable for the full amount of tax due on the tax return. That means that when married taxpayers file a joint tax return, each spouse is jointly and individually responsible for the tax and any interest or penalty due on the joint return, even if they later divorce. This is true even if the divorce decree state that a former spouse will be responsible for any amounts due on previously filed joint tax returns. One spouse may be held responsible for all the tax due. In fact, typically, an innocent spouse case involves divorcees where the divorce decree stipulated that a former spouse was responsible for all tax amounts owed on post divorce joint tax returns. However the Internal Revenue Service may hold each spouse fully liable for the tax, interest and penalties due. What is the innocent spouse defense? Generally speaking, the innocent spouse defense is where one spouse argues
