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An Empirical Study Of Innocent Spouse Relief: Do Courts Implement Congress's Legislative Intent, Stephanie Mcmahon

Faculty Articles and Other Publications

Under existing law spouses are jointly and severally liable for their joint tax returns. As a result, the IRS may pursue either spouse for any taxes owed on those returns. Concerned that the IRS was seeking taxes from the “wrong” spouse under the joint and several liability regime, Congress expanded relief for “innocent” spouses in 1998. Many critics of this relief complain that, as it is applied, the statute offers too little relief to spouses, generally wives, who sign returns while being deceived or compelled by their mates. However, there has been no empirical study of whether the current relief …