Innocent Spouse Relief Attorneys in New York, New Jersey & Federal Court

Protecting Spouses from Unfair Tax Liabilities.

When a married couple files a joint tax return, both spouses are jointly and severally liable for the tax due. This means the IRS can pursue either spouse for the entire amount owed, even if one spouse had no knowledge of the income or errors on the return. For individuals who find themselves unfairly burdened with tax debt due to their spouse’s or ex-spouse’s actions, Innocent Spouse Relief may provide critical protection.

Our firm assists clients in New York, New Jersey, and across the U.S. in pursuing Innocent Spouse Relief before the IRS and in federal tax court.

What Is Innocent Spouse Relief?

Innocent Spouse Relief is a form of protection that allows a spouse to avoid responsibility for tax debts caused by their partner’s misconduct. It applies when:

  • A joint return understated taxes due because of the other spouse’s erroneous items (unreported income, false deductions, credits, or basis claims).
  • The requesting spouse did not know, and had no reason to know, of the error.
  • Holding the requesting spouse liable would be unfair under the circumstances.

Types of Relief Available

  1. Innocent Spouse Relief (26 U.S.C. §6015(b))
    • Applies when one spouse had no knowledge of tax understatements caused by the other spouse.
  2. Separation of Liability Relief (26 U.S.C. §6015(c))
    • Allocates tax liabilities between divorced, legally separated, or estranged spouses.
  3. Equitable Relief (26 U.S.C. §6015(f))
    • Available when neither of the above applies but it would be unfair to hold the spouse responsible (often used in cases of abuse or financial control).

Innocent Spouse Relief in New York & New Jersey

  • New York: The New York State Department of Taxation and Finance provides its own innocent spouse relief procedures, similar to federal law, for state tax liabilities.
  • New Jersey: The Division of Taxation also allows spouses to apply for relief from joint liability if they can prove they were unaware of the understatement or it would be inequitable to hold them responsible.

How to Request Innocent Spouse Relief

  • File Form 8857 (Request for Innocent Spouse Relief) with the IRS.
  • Provide supporting documentation showing lack of knowledge and unfairness of liability.
  • Cases are reviewed by the IRS and, if denied, may be appealed to the U.S. Tax Court.
  • State-level relief applications must be submitted separately to the appropriate tax authority.

Common Situations Where Relief May Apply

  • A spouse concealed income or assets.
  • Fraudulent deductions or credits were claimed without the other spouse’s knowledge.
  • One spouse controlled finances and the other had no reasonable access to records.
  • Divorce or separation left one spouse responsible for tax liabilities they did not create.
  • Cases involving spousal abuse or coercion.

Why Legal Representation Matters

Innocent Spouse Relief requests are fact-specific and can be difficult to prove. The IRS or state authorities may assume both spouses are responsible, making it essential to build a strong, well-documented case. An experienced attorney can:

  • Evaluate which form of relief applies.
  • Gather evidence supporting lack of knowledge or fairness.
  • File timely and complete applications.
  • Represent you before the IRS, state tax agencies, or U.S. Tax Court.

If you are facing tax liability because of your spouse’s or ex-spouse’s actions, you may not have to bear that burden alone. Our attorneys will fight to protect your rights and secure relief under federal and state law.