Innocent Spouse Relief 2026: Form 8857 & The "Joint Liability" Trap скачать в хорошем качестве

Innocent Spouse Relief 2026: Form 8857 & The "Joint Liability" Trap

You divorced your spouse and the judge signed a decree stating your ex is responsible for all back taxes. You think you are safe. You are wrong. The IRS is not bound by family court orders. Under the doctrine of "Joint and Several Liability," the IRS can legally bypass your ex entirely and collect 100% of the debt from you, simply because you are easier to find. To break this chain, you need a specific federal shield: Innocent Spouse Relief (IRC Section 6015). As The Finance Observer, I’ve performed a forensic review of Form 8857 and the three distinct "Escape Routes" available to divorced taxpayers. In this video, we dissect the critical difference between an "Understatement" (lying on the return) vs. "Underpayment" (telling the truth but not paying), the "Actual Knowledge" defense, and why "Equitable Relief" is the only option for unpaid balances. FORENSIC BREAKDOWN: 0:00 The "Joint Liability" Trap: Why divorce decrees are useless against the IRS 1:20 The Law: IRC Section 6015 (The 3 Paths to Freedom) 2:20 The Distinction: Understatement (Hidden Income) vs. Underpayment (Unpaid Bill) 2:46 Path 1: Classic Relief (The "Reason to Know" Test) 3:08 Path 2: Separation of Liability (Flipping the Burden of Proof) 3:54 Path 3: Equitable Relief (The "Safety Net" for Underpayments) 4:43 The Playbook: Revenue Procedure 2013-34 (Abuse & Financial Control) 6:00 The Tool: Form 8857 (Request for Innocent Spouse Relief) 6:34 The Deadlines: The 2-Year Rule vs. The 10-Year Collection Statute DISCLAIMER: I am The Finance Observer. This content is for educational purposes only. Filing Form 8857 requires the IRS to notify your ex-spouse and allow them to participate in the process; always consult a qualified Tax Attorney if safety is a concern, as specific protocols exist to protect victims of domestic abuse.