DWK TAX GROUP: Your Nationwide Internet IRS Tax Relief Company provides all 50 States, including Hawaii and Alaska, with Real IRS Tax Help.

INNOCENT SPOUSE PROTECTION:

An individual will be relieved of liability for income tax (including interest, penalties and other amounts) for a tax year to the extent the tax liability is attributable to an understatement (understatement and tax deficiency are synonymous) described below:

1. A joint return was filed for the tax year [IRC §6015(b)(1)(A)];

2. There is an understatement of tax on the return that is attributable to
an erroneous item by the other spouse [IRC §6015(b)(1)(B)];

3. A taxpayer / spouse establishes that in signing the return he/she did not
know and had no reason to know of the understatement; [IRC §6015
(b)(1)(C);

4. Taking into account all of the facts and circumstances, it would be
inequitable to hold the taxpayer / spouse liable for the deficiency
attributable to the understatement; [IRC §6015(b)(1)(D)]; and

5. A taxpayer / spouse elects the benefits of this provision, on the form that 
the IRS prescribes (Form 8857) , no later than the date that is two years
after the date the IRS has begun collection activities with respect to the
taxpayer. [IRC §6015(b)(1)(E)]

Knowledge:

If an individual / spouse who otherwise qualifies for innocent spouse relief fails to establish that he/she did not know or have reason to know of the understatement, but does establish that he/she did not know or have reason to know the extent of the understatement, that individual / spouse may be relieved of liability for tax, penalties and interest to the extent that liability is attributable to the portion of the understatement that he/she did not know or have reason to know.

Election Of Separate Liability:

The Act also provides a separate liability election for a taxpayer / spouse who, at the time of the election, is no longer married to including widowed, is legally separated from, or has been living apart for at least 12 months from the person with whom the taxpayer / spouse originally filed a joint tax return.

Divorced, Separated or Living Apart:

An individual / spouse is eligible to make the separate liability election only if at the time the election is filed he/she is no longer married to including widowed, or is legally separated from, the spouse from whom the joint return to which the election relates was filed; or he/she was not a member of the same household as the spouse with whom the joint tax return was filed at any time during the twelve month period ending at the date the election is filed [IRC §6015(c)(3)(A)(i)].

Equitable Relief:

The new innocent spouse rules focus mainly on tax "deficiencies," as opposed to balances shown as due on joint returns but simply never paid. One portion of the new rules offers at least the hope of some relief for any balance due with respect to a joint return, even when relief would not be other-wise available. Specifically, new §6015(f) permits the IRS to waive "any unpaid tax or deficiency (or any portion of either)," if in light of all the facts and circumstances "it is inequitable to hold the individual liable." The IRS was directed to adopt implementing rules, which it did on January 31, 2000, when it issued Rev. Proc. 2000-15. The Rev. Proc. contains two items which warrant close review. First is a list of "threshold conditions" which must be satisfied by all claims for equitable relief, and the second is a list of conditions "under which relief under §6015(f) will ordinarily be granted."

The threshold conditions are found in §4.01, and can be summarized as follows:
- A joint return was filed. Relief is not available under §6015(b) or §6015(c).

- The requesting spouse applies for relief no later than two years after the date of the first collection action against her after   July 22, 1998.
- The liability remains unpaid (except that a refund will be considered for payments made after July 22, 1998, and before April 15, 1999).
- No assets were transferred between the spouses as part of a fraudulent scheme.
- No disqualified assets were transferred to the requesting spouse by the nonrequesting spouse.
- The requesting spouse did not file the return in question with fraudulent intent.
- Even if these threshold conditions are met, of course, it must still be shown that holding the requesting spouse liable would be "inequitable."

If these conditions are met, relief will be granted to the extent that the tax relates to items attributable to the nonrequesting spouse. However, a spouse might still qualify for relief even if the facts are not on all fours with those listed above. Rev. Proc. 2000-15 states that the following factors would influence the decision:

1. Marital status. A spouse who is divorced or separated will find it easier to obtain equitable relief than one who is still married to and living with the spouse with whom the joint return was filed. Furthermore, spousal abuse is also considered. (Abuse amounting to duress in signing the return can be used to overcome the joint filing election by showing that the election was not freely and voluntarily made in the first place.)
2. No knowledge or reason to know. Though not a "thresh-old" condition, a spouse's claim for equitable relief is advanced if she can show that she did not know and had no reason to know that the tax would not be paid, or that the tax return contained errors giving rise to the deficiency at issue, and that such errors were attributable solely to the nonrequesting spouse.
3. Spouse's legal obligation. The IRS position is that a claim for equitable relief is bolstered if it can be shown that the payment of the taxes was the legal obligation of the other spouse pursuant to a divorce decree. In the past, even where one spouse agrees to pay the joint taxes for years prior to the divorce, this was in no sense binding on the IRS, and collection of the joint IRS Debt could be sought from either spouse. Thus, making this as a factor in determining the appropriateness of equitable relief will help many former wives whose ex-husbands have failed to pay pre-divorce income taxes which they were required to pay under the terms of their divorce decrees.⁷
4. Economic hardship. As suggested by the fact pattern in which the IRS has announced that relief will ordinarily be granted, a showing of economic hardship is an important factor. The standards to be used in determining whether the payment of the taxes would cause an economic hardship are the same as those used to determine whether a levy should be withdrawn as set forth in Treas. Regs. §301.6343-1(b)(4). The question is whether enforcement would render the taxpayer "unable to pay his or her reasonable basic living expenses."

Conversely, the absence of the above-listed conditions would weigh against the granting of equitable relief. In addition, Rev. Proc. 2000-15 states that certain other factors would make it more difficult to obtain relief. These include the failure to comply with the requesting spouse's filing or tax payment obligations for years after the year or years for which relief is being sought.

Conclusion:

The new innocent spouse rules are a vast improvement over the situation prior to the enactment of the IRS Restructuring and Reform Act of 1998. The IRS, however, has taken every opportunity to interpret the new rules as narrowly as possible. This is especially true of the "equitable" relief provisions of §6015(f), which Congress meant to cover cases which didn't fit the other two forms of innocent spouse protection. In the face of this administrative reluctance to allow relief if there is any conceivable way to avoid it, the successful and timely assertion of an innocent spouse claim requires creativity, diligence, and a complete understanding of the Code and the IRS's implementing pronouncements.

Do you qualify as an Innocent Spouse? Call for a consultation. Find Out.

Tell us what transpired that now has you, the Innocent Spouse, in this precarious situation.

An Innocent Spouse Petition is an extremely difficult process. Our highly skilled Tax Attorneys have many years of experience handling such cases. DWK TAX is here to ehlp you.

By requesting Innocent Spouse Relief, DWK TAX can have you, the spouse, excused from your IRS tax liability.

You may also be eligible for an IRS Offer in Compromise, IRS Penalty Abatement or you may be Currently Uncollectible.

Currently Uncollectible:

Is a method for delaying payment of your IRS Tax debt. Your DWK Tax Attorney will work to convince the IRS that you have no way of paying your IRS Tax debt at this time. When a taxpayer is unable to make installment payments and can prove that enforcement of a levy or garnishment would create significant undue economic hardship by depriving the taxpayer of basic living necessities the IRS and some States will classify the account as currently uncollectible and grant hardship status to suspend collection activity. The IRS will consider you "currently not collectible" and this status will usually be for a period of one year/twelve months to 18 months. At the end of the Currently Uncollectible period, you, the taxpayer, will need to show the IRS that your economic situation has not changed. As long as you enjoy that status with the IRS, you will not be expected to pay any of the IRS tax debt. Your statutory period (IRS Statute of Limitations) does not freeze; it continues to decrease as usual.

Proving a Currently Uncollectible status to the IRS is easier said than done. Especially for someone who is not familiar with the specific and extrodinarily detailed method the IRS makes their calculations to determine whether or not a taxpayer can make payments and how much they have to pay.

DWK's Tax Attorneys already know the outcome of the negotiation before we even begin it. The DWK team will know exactly what the IRS wants to know about you. Our determined, diligent and highly skilled Tax Attorneys use their knowledge, experience and ability in your favor just as the IRS would use their experience and knowledge to favor themselves against an inexperienced taxpayer.

DWK TAX GROUP will not rule out any of your options.

Tell us "YOUR STORY". What happened? The most important aspect of an Innocent Spouse Petition is bringing your story to the IRS in a compelling manner. DWK TAX will be your most aggresive advocate.

Call DWK TAX GROUP today.

DWK will not accept a Case unless we can save you money.

SENIOR DISCOUNTS.

AFFORDABLE PAYMENT PLANS FOR YOU.

YOU ARE A PHONE CALL AWAY FROM REAL IRS TAX RELIEF:
1 - 866 -226 - 6102  "Se Habla Espanol"

 

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3 Steps: Innocent Spouse


Step 1: Contact DWK tax - call (1-866-226-6102) "Se Habla Espanol"

Step 2: Qualified for innocent spouse protection

DWK TAX GROUP is the Nationwide Internet Tax Resolution Company. A Senior Tax Analyst will review your IRS Tax problem and complete a thorough, FREE and confidential tax analysis to determine which tax program will be best for you. We need to know your unique set of circumstances. DWK will determine, from our consultation, if you are qualified and eligible for Innocent Spouse Protection, IRS Offer in Compromise or Penalty Abatement. DWK TAX will look at every avenue available to reduce your Tax Debt. DWK TAX will find the right solution for you. DWK TAX GROUP is here to help you.

Step 3: Settle IRS tax debt - IRS tax relief

 

Once you become a client, DWK Tax Group will communicate and correspond directly with the IRS and/or your State Tax Agency. You will no longer have to speak to any tax agency regarding your tax debt. DWK will represent you before the IRS and/or State immediately. Take the 1st Step. Contact DWK TAX today. Your case will be assigned to a team of highly skilled Tax Attorneys. DWK TAX GROUP has over 45 years of combined experience. DWK will provide you with the determined and diligent representation you deserve. DWK tax will represent you before the IRS and/or State immediately. DWK TAX will not accept a Case unless we can save you money. SENIOR DISCOUNTS AVAILABLE. AARP DISCOUNTS. AFFORDABLE PAYMENT PLANS AVAILABLE FOR YOU. DWK TAX GROUP WILL FILE FOR INNOCENT SPOUSE.