How Innocent Is Innocent Enough? The Relief Provisions of Section 6013(e)

Married couples who elect to file a joint US federal income tax return may possibly benefit from a lowered combined tax burden, but each spouse individually assumes the obligation of joint and several liability, which survives even the dissolution of their marriage. Recognizing that the power and control over financial affairs may not be evenly shared between partners, and being presented with evidence of spousal victimizations, Congress passed remedial legislation to “bring the government tax collection practices into accord with basic principles of equity and fairness” (Senate Report 91‐1537). The Innocent Spouse Act of 1971 limits available relief to petitioners who can meet specified requirements. The statutory language is imprecise and has allowed counterintuitive judicial interpretations. Critically examines these provisions by comparing and contrasting current case law to illuminate the discrepancies in the application of justice and the obfuscation of Congress′ original intentions.