Innocent Spouse Relief Requires Joint Tax Return

The Ninth Circuit – which has jurisdiction over all of us taxpayers living in California – upheld the Tax Court’s holding that innocent spouse relief under Internal Revenue Code §6105 is available only if you have filed a joint return for the year in question. Christensen v. Commissioner, No. 06-71881 (9th Cir. 4/21/08), affirming T.C. Memo. 2005-299:

Christensen argues that Code §6015(f) is available to spouses who face joint liability under community property laws but do not file a joint return. We disagree. In light of the plain language of § 6015 and the context of the statute, we conclude that § 6015(f) is available only to spouses who file a joint return.

Call a qualified California tax lawyer for help seeking innocent spouse relief – call Mitchell A. Port at 310.559.5259.