Innocent Spouse Relief: The Complicated Path to a Simple Solution
Joseph B. Darby III presented "Innocent Spouse Relief: The Complicated Path to a Simple Solution," at a webinar sponsored by Thomson Reuters.
Spouse Relief is an application (Form 8857) by an "innocent" spouse for relief from the tax liabilities of the other spouse that arise as a result of filing a joint federal income tax return. Innocent spouse relief has been around for a long time, but in 2013 the IRS issued Rev. Proc. 2013-34, an extremely sophisticated and detailed procedure for applying for relief in a variety of circumstances, including circumstances where there has been coercion, intimidation, or abuse. At this webinar, Mr. Darby explained the complicated Rev. Proc. 2013-34 from a practical standpoint and reviewed recent cases on this issue.