Spouses who file joint federal tax returns are both generally liable for the tax owed. But joint filers may seek “innocent spouse” relief. One taxpayer requested relief for multiple years of underpaid taxes. A U.S. Court of Appeals found that the U.S. Tax Court properly denied her relief claim. She had tacitly consented to filing a 2010 joint tax return by providing her ex-spouse with her W-2s and letting him sign her name to the joint return. She also had reason to know that her ex-husband was in financial trouble because money was tight at the time. In addition, her marital settlement agreement didn’t absolve her of joint tax liability. (Jones, CA 9, 2/3/2022)
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