Unfortunately, in marriage and life, everything is not always "Happily Ever After". If that is the case, now what? In order to qualify for Spousal Relief, you must meet all of the following conditions to qualify for innocent spouse relief: 1. You must have filed a joint return which has an understatement of tax due to erroneous items of your spouse (or former spouse); 2. You must establish that at the time you signed the joint return you did not know, and had no reason to know, that there was an understatement of tax; and 3.     Taking into account all the facts and circumstances, it would be unfair to hold you liable for the understatement of tax. It’s important to note that a request for innocent spouse relief will not be granted if the IRS proves that you and your spouse (or former spouse) transferred property to one another as part of a fraudulent scheme. A fraudulent scheme includes a scheme to defraud the IRS or another third party, such as a creditor, ex-spouse, or business partner.
