Relief From Joint and Several Liability (Innocent Spouse Relief)

• Author: Brian C. Vertz and Mitchell E. Benson
• Pages: 261-280

RELIEF FROM JOINT AND

SEVERABLE LIABILITY

11-1

CHAPTER 11

RELIEF FROM JOINT AND SEVERAL

LIABILITY (INNOCENT SPOUSE RELIEF)

§11.1 INTRODUCTION

§11.1.1 Joint Return

§11.2 RELIEF FROM JOINT AND SEVERAL LIABILITYGENERALLY

§11.2.1 Table Summarizing Three Forms of Relief from Joint and Several Liability

§11.3 INTERNAL REVENUE CODE SECTION 6015

§11.4 PRE1998 INNOCENT SPOUSE RULES

§11.5 IRS FORM 8857 REQUEST FOR RELIEF

§11.6 TIME FOR ELECTION

§11.6.1 Premature Request for Relief

§11.6.2 Res Judicata Bars Obtaining Innocent Spouse Relief

§11.6.3 Participation or Intervention by Non-Electing Spouse

§11.7 INNOCENT SPOUSE RELIEF

§11.7.1 Actual or Constructive Knowledge of Erroneous Item

§11.7.2 Criteria for Establishing Actual or Constructive Knowledge

§11.7.3 Burden of Proof

§11.7.4 Inequity

§11.8 SEPARATION OF LIABILITY ELECTION

§11.8.1 Eligibility

§11.8.2 Members of Same Household

§11.8.3 Burden of Proof

§11.8.4 Actual Knowledge

§11.8.5 Duress

§11.8.6 Examples by 1998 Congressional Conference Committee

§11.8.7 Separation of Liability Limited by Disqualif‌ied Assets

§11.9 TAX COURT REVIEW

RELIEF FROM JOINT AND

SEVERABLE LIABILITY

Divorce Taxation 11-2

§11.10 EQUITABLE RELIEFIN DETAIL

§11.10.1 Eligibility

§11.10.2 Factors IRS will Consider

§11.10.3 Procedure

§11.10.4 Economic Hardship (Equitable Relief)

§11.11 EFFECT UPON SIGNING JOINT RETURNS