Indications of Unfairness for Innocent Spouse Relief
The IRS will consider all of the facts and circumstances of the case in order to determine whether it is unfair to hold you responsible for the understated tax.
The following are examples of factors the IRS will consider.
Whether you received a significant benefit (defined below), either directly or indirectly, from the understated tax.
Whether your spouse (or former spouse) deserted you.
Whether you and your spouse have been divorced or separated.
Whether you received a benefit on the return from the understated tax.
For other factors, see Factors for Determining Whether To Grant Equitable Relief later under Equitable Relief.
Significant benefit. A significant benefit is any benefit in excess of normal support. Normal support depends on your particular circumstances. Evidence of a direct or indirect benefit may consist of transfers of property or rights to property, including transfers that may be received several years after the year of the understated tax.
You receive money from your spouse that is beyond normal support. The money can be traced to your spouse's lottery winnings that were not reported on your joint return. You will be considered to have received a significant benefit from that income. This is true even if your spouse gives you the money several years after he or she received it. #badhusband #badwife #breakingup #taxreturn #taxreturns #irs