Bloomberg Tax
Nov. 12, 2020, 9:46 AM

Silence Can Speak Volumes in Tax Cases for Victims of Abuse

Kelly Phillips Erb
Kelly Phillips Erb

According to the National Coalition Against Domestic Violence, more than 10 million adults are victims of domestic violence in the United States each year. That translates to at least one incident of abuse every three seconds.

Domestic abuse doesn’t just have physical and emotional consequences: There can be a real financial impact, too. Not only can access to resources be limited, but victims may be responsible for liabilities—like taxes—that they didn’t know existed.

Section 6013(d)(3) of the tax code provides that married taxpayers who file a joint return will be jointly and severally liable for the resulting ...