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Innocent Spouse Relief Part 2 – Separation of Liability, 6015(c)

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Education & Training with Arch Tax Resolution

I represent taxpayers in the greater St. Louis area, state of MO and across the country who have IRS & State tax issues. As the Covid 19 continues to bear down on the country and creates financial and emotional distress bankrupcy and divorces filings are piling up in the court systems across the country waiting for the courts to open up. In the next 36 to 48 months these filings will continue to mount in levels never seen before in our history. With no consensus in sight for goverment relief it will get worse before it gets better. There are a lot of questions regarding the different ways spouses can get relief in one of the misunderstood codes of the tax code. That brings us to the next section of spouse relief, IRC 6015 (c)

So what is it? 

IRC 6015(c) Relief  

Must be divorced or legally separated for at least 12 months

• No actual knowledge of the understatement of the item giving rise to the liability

• Must be requested within two years of collection activity beginning

• Will be treated as if they filed separately • No refund available here, but liability is separated.

Here is some interesting history:

Prior to 1928: Spouses all filed separate returns, as joint filing was unavailable.

• 1928: Joint filing is allowed by Congress.

• 1938: Congress enacts joint & several liability provisions for taxpayers filing joint tax returns.

• 1948: Income splitting is included in the Internal Revenue.

If the way the law was written in 1928 was in effect today it would be much easier to deal with tax liabilites as it pertains to divorces.

If you or someone else you know are having are having IRS or State tax issues please don't hesitate to callme @888-490-9744, 636-397-2759, or email @steveshapiroea.com                                                                    

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