Innocent Spouse Relief
The IRS Is Holding You Responsible for Your Spouse's Tax Fraud. That Is Not Acceptable.
When you signed a joint return, you didn't sign up to be liable for fraud you didn't know about. Innocent Spouse Relief was created specifically to protect people in your situation.
Does this describe your situation?
- You signed a joint tax return in good faith — and later discovered your spouse hid income, inflated deductions, or committed fraud
- The IRS is coming after you personally for a tax bill that your spouse's actions created
- You're divorced or separated and still getting IRS collection notices for a marriage that's over
- You trusted your spouse to handle the taxes and had no idea what was on the return
- The IRS is garnishing your wages or levying your bank account for debt that isn't morally yours
- You feel completely trapped — responsible for someone else's actions and unable to see a way out
If any of those hit home, you're not alone — and there's a clear path forward.
What happens if you don't formally claim innocent spouse relief
The IRS treats both spouses as 100% jointly liable — it will pursue you for 100% of the debt regardless of who caused it
Your wages, bank accounts, and assets are all subject to levy for the full balance
The joint tax debt appears on your credit report and limits your borrowing, renting, and employment options
There is a two-year deadline to file Form 8857 for traditional innocent spouse relief — missing it forfeits your claim
The IRS does not proactively grant innocent spouse relief — you have to formally request it
How Luisa Defends Your Innocent Spouse Claim
Review Your Joint Returns and Build Your Case
Luisa reviews the joint returns in question, the erroneous items your spouse created, and your knowledge at the time of signing. The IRS evaluates whether you "knew or had reason to know" about the errors — and Luisa builds the factual record that shows you didn't.
Prepare and File Form 8857 Strategically
Form 8857 is a detailed narrative submission — not just a checkbox. Luisa prepares a thorough statement that documents your circumstances, your financial relationship with your spouse, and why it would be inequitable to hold you liable.
Represent You Through IRS Review and Potential Appeals
The IRS notifies your spouse when you file Form 8857 and gives them an opportunity to respond. Luisa handles all IRS communication, responds to your spouse's objections, and appeals an unfavorable determination if needed.
What Happens in Your Innocent Spouse Defense Strategy Call
- Luisa reviews the joint returns and the specific erroneous items to assess whether innocent spouse relief applies to your case
- She identifies which of the three types of relief — traditional, separation of liability, or equitable — gives you the best outcome
- You get an honest assessment of the strength of your claim and the realistic timeline for IRS review
- Every question about the process, your spouse's rights, and what the IRS can and cannot do gets answered
Luisa N. Victoria, EA
Federally Authorized Enrolled Agent
All 50 States
Innocent Spouse Defense Strategy Call
Includes: IRS transcript review, options analysis, and a clear action plan.
Innocent Spouse Relief May Apply to You If:
- You filed a joint return and there are understated taxes due to errors or fraud by your spouse
- You did not know — and had no reason to know — about the erroneous items at the time you signed
- It would be inequitable to hold you liable given all the facts and circumstances
- You are divorced, legally separated, or no longer living with your spouse
- You filed the joint return within the last two years (or the IRS recently proposed new assessments)
Free Training
Not ready to book yet? Watch our free Innocent Spouse Relief training first.
Frequently Asked Questions
What are the three types of innocent spouse relief?
Traditional Innocent Spouse Relief (full liability removal for items you didn't know about), Separation of Liability (apportioning the tax debt between you and your spouse based on each person's share), and Equitable Relief (a catch-all for cases that don't fit the first two but where holding you liable would be unjust). Luisa identifies which applies to your situation.
What does "knew or had reason to know" mean?
This is the central test for innocent spouse relief. The IRS asks whether a reasonable person in your position would have known about the error. Factors include your level of involvement in finances, your education, whether you benefited from the underreported income, and whether your spouse pressured or deceived you. Luisa builds the factual record to support your claim.
What if my spouse objects to my innocent spouse claim?
The IRS is required to notify your spouse and give them 60 days to respond. If your spouse objects, the IRS considers both sides. Luisa prepares your response to any objection and represents you through the full review process — including appeals if necessary.
Is there a deadline to file for innocent spouse relief?
For traditional innocent spouse relief and separation of liability, you generally must file Form 8857 within two years of the IRS's first collection attempt against you. Equitable relief has different timing rules. Luisa evaluates the deadline in your case and advises you on urgency.