You signed a joint return trusting your spouse. Now the IRS wants you to pay a tax created by income you never saw or deductions you never knew about. Section 6015 of the Internal Revenue Code exists for this.
Three forms of relief
- Section 6015(b), relief from an understatement you did not know about and had no reason to know about.
- Section 6015(c), allocation of a deficiency for spouses who are divorced, legally separated, or not living together.
- Section 6015(f), equitable relief when the other two do not fit.
Deadlines
Elections under 6015(b) and 6015(c) must be made within 2 years after the IRS begins collection activities against the person making the election. Do not wait.
Fraud is assessed spouse by spouse
When the IRS asserts the civil fraud penalty on a joint return, IRC 6663(c) says the penalty does not apply to a spouse unless some part of the underpayment is due to that spouse's fraud. See the civil fraud penalty guide.
General information only, not legal advice. Reading this page does not create an attorney-client relationship. Laws and IRS procedures change; the sources cited were reviewed on the date shown above.