IRS Expands Availability of Innnocent Spouse Relief

I have blogged at length on the perils of filing joint income tax returns, and the difficulty in securing innocent spouse relief from same. Let’s say that Wife earns a good salary. She has enough Federal income tax withheld from her wages and paid over to the IRS to cover Federal income tax on her wages. As a result she owes no liability to the IRS. Husband, however, is a self-employed businessman. He pays no estimated income tax. He owes substantial Federal income tax on his income. If t...