Tax Appeal

 When filing a joint federal income tax return, both husband and wife are jointly and severally liable for the tax and any additions to the tax, interest, or penalties that arise from the joint return, even if the parties later divorce or one of them dies. But, as Richard Hirschtritt notes in his January Illinois Bar Journal article, “Tax Appeal,” many individuals are unaware of their spouse’s income or the family’s finances. This provides the knowledgeable spouse with an opportunity to expend funds without the knowledge of his or her spouse. However, Hirschtritt adds, where a spouse is unaware (and had no reason to be aware) of income earned by the other spouse and does not benefit from such income, that spouse can obtain relief from any obligation to pay tax on such income. Hirschtritt goes on to describe this “innocent spouse relief” and how a qualifying spouse can pursue it.

Read the January Illinois Bar Journal’s article, “Tax Appeal”