Bloomberg Tax
June 25, 2020, 8:15 AM

What Would You Do for Love? A Look at Innocent Spouse Relief

Kelly Phillips Erb
Kelly Phillips Erb
Contributor

In 1993, a beefy Michael Lee Aday, better known as Meat Loaf, belted out, “I would do anything for love, but I won’t do that.”

Nearly 30 years later, we still don’t know what “that” is—but as a practicing tax attorney who has seen my share of tax disputes, I have a few suggestions. Near the top of the list? Ignoring what you should have seen coming.

When you file a joint income tax return with your spouse, the law holds each of you jointly and severally responsible for the entire tax liability (IRC § 6013(d)(3)). This means ...

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