Innocent Spouse Relief: Recent U.S. Tax Court Decisions on Equitable Relief From Joint & Several Liabilities

The United States Tax Court (hereinafter, “Tax Court”) recently issued three seminal opinions1 regarding innocent spouse relief pursuant to Section 6015 of the Internal Revenue Code (hereinafter, “Code”). Each decision helped clarify relief under Code Section 6015(f), commonly referred to as “equitable relief.” Background When married taxpayers file a joint Form 1040 income tax return, [...]