Protecting Your Rights And Assets
The actions of a current or former spouse regarding the filing of tax returns can make you subject to civil or criminal penalties. If your current or former spouse has exposed you to possible civil tax liabilities or criminal penalties, you should seek legal advice promptly.
Since 1984, Cushing & Dolan, P.C., has been helping people in Massachusetts and other states resolve tax problems. Our Boston tax attorneys stay current with the ever-changing tax codes, and they work diligently to protect the rights and interests of our clients.
IRS Innocent Spouse Relief In Massachusetts
The IRS realizes that innocent spouses should not be held liable for the negligent, fraudulent or criminal behavior of their spouses. In deciding whether a spouse should be afforded relief from tax liabilities or criminal penalties, the IRS will consider key legal questions, including:
- Did the spouse have actual knowledge of an underpayment on the tax return?
- Should the spouse have had reason to know that there was an underpayment on the tax return?
If the answer to either question is yes, then the innocent spouse will owe tax, though he or she may be eligible for partial relief. For the innocent spouse, three types of relief are available:
- Relief from paying tax, interest and penalties
- Relief by separation of liability (allocation of taxes due, interest and penalties between the spouses)
- Equitable relief from an understatement or underpayment of tax (granted by the IRS in certain cases, when other relief methods are not available)
The availability of relief in any situation is governed by very strict tax rules and case law. Our tax dispute lawyers will carefully examine the legal and financial issues in your case, and seek an appropriate remedy for you. The IRS does negotiate in many situations, and if we cannot obtain complete relief, we will seek to obtain the best possible negotiated settlement.
For tax representation from an experienced team of attorneys, turn to Cushing & Dolan, P.C.