Survivors of domestic violence often do not learn about the existence of a tax debt arising from a married-filing jointly return until after they have escaped the relationship. The dynamics of domestic violence mean the survivor may not have been able to question what income their spouse earned, what items where reported on the tax return, or even whether a balance due was paid. In these instances, relief from joint and several liability for a tax debt under the Internal Revenue Code § 6015 "innocent spouse" provisions can be the key to a fresh financial start for the survivor. In this panel, the 2nd part of our series "Representing Domestic Violence Survivors in Tax Disputes," we will discuss joint and several liability and the options available for claiming innocent spouse relief (including in community property states); the administrative claim process and administrative and judicial appeals; the rights of the non-requesting (abusive) spouse. Through a case study we will explore how to make the strongest case for innocent spouse relief on behalf of a domestic violence survivor and discuss what steps you can take to protect your client throughout the process.
