innocent spouse

The IRS recently provided revised rules under which a taxpayer may receive relief from joint tax liability incurred when filing a married-filing-joint income tax return. A new 'streamlined' procedure is available for requesting spouses who meet the requirements of being no longer married, that they would suffer economic hardship if relief is not granted, and did not know nor had reason to know of the understatement of tax or omission of community property income attributed to the non-requesting spouse.  Additional leeway is provided if a requesting spouse suffered abuse from the non-requesting spouse to the extent that the requesting spouse [...]