Many times when a married couple files their current income tax return and one spouse owes back taxes, the Internal Revenue Service will apply the joint refund on the current tax return to back taxes of the delinquent spouse. If handled properly, depending on who earned the income on the current return, a non owing spouse may obtain a portion of the refund
If a tax return is filed by a married couple and there is tax owed or a tax return is audited and additional taxes are owed, the Internal Revenue Service is allowed to collect from either spouse the taxes, penalty and interest owed. Should the tax owed be due to an understatement of income by one spouse or due to errors by one spouse, if handled properly, it may be argued and accepted by the IRS that the innocent spouse should not be liable for the tax.
Should you feel that you are an injured spouse or innocent spouse and wish to discuss your situation in a free consultation, please e-mail me at helptax@consolidated.net or contact me at (412) 926-0791 or (724)612-2993.