Segal, Cohen & Landis, P.C.
Relief from Tax Liability You Didn't Create
IRS tax attorneys — Beverly Hills, CA. National representation.
When married couples file joint tax returns, both spouses are individually and jointly liable for the entire tax liability — including errors, omissions, and fraud committed solely by the other spouse. Innocent Spouse Relief allows a qualifying spouse to be relieved of liability for tax, penalties, and interest attributable to the other spouse's errors. The IRS provides three types of relief: Classic Innocent Spouse Relief, Separation of Liability Relief, and Equitable Relief. Each has different eligibility requirements and provides different levels of protection. Segal, Cohen & Landis has helped many spouses — including those going through or recently concluded divorces — obtain relief from tax liabilities they had no part in creating.
How We Help
Our Approach to Innocent Spouse Relief Attorney
Classic Innocent Spouse Relief (§6015(b))
Available when there is an understatement of tax on a joint return due to erroneous items of the other spouse. You must not have known or had reason to know of the understatement. We build the factual and documentary record establishing your lack of knowledge.
Separation of Liability Relief (§6015(c))
Available to divorced, legally separated, widowed, or separated spouses. Allocates the understatement between you and your former spouse. You are only responsible for the portion allocated to you.
Equitable Relief (§6015(f))
When you don't qualify for the first two types but it would be inequitable to hold you liable — for example, when you're a victim of abuse or financial control — equitable relief may be available. We identify and present equitable factors persuasively.
Injured Spouse Allocation
Separate from innocent spouse relief, an injured spouse claim protects your portion of a joint refund from being applied to your spouse's pre-existing debt (child support, student loans, prior tax debt). We file injured spouse claims when applicable.
How It Works
The Resolution Process
Eligibility Analysis
We analyze which type of relief you qualify for based on your marriage history, knowledge of the understatement, financial circumstances, and the nature of the error.
Form 8857 Preparation
All innocent spouse claims begin with Form 8857. We prepare this form with a complete factual narrative, supporting documentation, and a legal analysis of your eligibility.
IRS Review
The IRS notifies your current or former spouse of your claim. We manage the process and respond to any IRS questions.
Appeal if Denied
Denied claims can be appealed within the IRS and, in some cases, to the U.S. Tax Court. We continue representation through any challenge.
Ready to Resolve Your Tax Problem?
Our attorneys have helped thousands of clients resolve IRS matters. Your consultation is free and confidential.
Common Questions
Frequently Asked Questions
I signed the joint return — does that mean I'm liable?+
Signing a joint return makes you jointly and severally liable — but innocent spouse relief exists precisely because Congress recognized that many spouses sign returns without knowledge of errors made by the other spouse. Signing alone does not bar relief.
Does innocent spouse relief apply to all taxes on the return?+
Classic and separation of liability relief apply to understatements — the additional tax not originally shown on the return. If you knew about the understatement, those items are not covered. Equitable relief can apply to both underpayments and understatements.
What if I am a victim of domestic abuse or financial control?+
Abuse and coercion are recognized equitable factors under the IRS's innocent spouse regulations. Victims of domestic abuse who are afraid to challenge their spouse's tax positions may qualify for equitable relief even if they had some knowledge of the issues.
Is there a deadline to request innocent spouse relief?+
The deadline depends on the type of relief: Classic innocent spouse and separation of liability must generally be requested within 2 years of first IRS collection activity. Equitable relief is subject to the applicable collection or refund limitation period; it is not deadline-free. The deadline depends on whether you seek relief from an unpaid balance, a refund, or both. Review your notice and the Form 8857 instructions promptly.
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Segal, Cohen & Landis, P.C.
9100 Wilshire Boulevard, 601 East Tower, Beverly Hills, CA 90212
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