The filing of an income tax return with your spouse results, by operation of law, in both individuals being responsible for any income tax liability reflected on the return or which may result from a subsequent examination.
Diligence in recognizing the facts presented by an individual, which may result in a successful claim of innocence is a necessity to those seeking efficient and professional representation before the Internal Revenue Service.
It is not uncommon for one party, who files a tax return utilizing the Married Filing Joint status, to be unaware of certain income improprieties of the other party, which upon discovery, can result in a tax assessment against both individuals. under this circumstance, the Internal Revenue Code allows for that person to make a claim for relief from the tax assessment, interest and penalties as an innocent spouse.
If successful, the innocent spouse will not be responsible for the tax liability resulting from the actions of the joint filer.
Gregory C. McCarthy, being aware of the provisions of the conditions on which a spouse can assert innocence or no responsibility, separates him from other tax defense attorneys.