This can save you from paying a tax bill that should not be yours. When a married couple files a joint federal return, both spouses are usually fully responsible for the tax, interest, and penalties. Innocent spouse relief is an IRS remedy that can remove that liability for one spouse when the other spouse caused the problem, such as by leaving out income, claiming false deductions, or giving wrong information on the return, and the requesting spouse did not know or have reason to know about it.

The rules come mainly from Internal Revenue Code section 6015. There are three forms of relief: full innocent spouse relief, separation of liability relief, and equitable relief. Each has different requirements, but the common issue is whether it would be unfair to hold one spouse responsible for the other spouse's tax mistake or misconduct. A request is usually made on IRS Form 8857.

Practically, this can change the outcome of an IRS collection case by reducing or eliminating a person's share of a joint tax debt. Timing matters. Under current IRS rules, requests for relief under section 6015 generally must follow the deadlines tied to collection or refund claims, and equitable relief rules were expanded in Treasury regulations finalized in 2011. If normal IRS channels stall, the Taxpayer Advocate Service may be able to help.