Case: U.S. Tax Court Grants Taxpayer Partial Innocent Spouse Relief (T.C. Memo) (IRC §6015)

The U. S. Tax Court partially granted, and partially denied, a taxpayer’s request for innocent spouse relief for tax years 2011 to 2014, and 2017 to 2018. The taxpayer was office manager and receptionist for her husband’s dental practice. The couple stopped reporting the husband’s dental practice income for 2011, then stopped reporting the taxpayer’s dental practice salary, and continued to underreport and underpay their income taxes. The taxpayer said she caught on to the problems when a revenue officer stopped by the office in 2015. The Court found the taxpayer was entitled to equitable relief under I.R.C. §6015(f) because ...