Potential Innocent Spouse?

[erchess]

Married couple files jointly in 2003 and 2005. Not sure about other years. At some point the couple divorces and when after the divorce IRS finds deficiencies in the years I mentioned ex-husband steps up to the plate and does installment agreement to take care of the entire deficiency. This was before the filing of 08 taxes. The ex-wife gets her refund in 08 and has it taken in 09. She's a potential client who filled out my web form but with whom I have not spoken so I don't know any more facts. I'm looking for whether there is likely to be anything I can do for her other than tax planning to reduce future refunds that she won't see.

I know that Innocent Spouse normally requires that hubby have done wrong and that she neither knew about nor reasonably should have known about nor benefited from his wrongdoing. I also know there's more to it than that and I wonder if anyone has cites handy.

[snowshine]

What were the deficiencies? Who was responsible and did the other spouse know about or benefit from the underreporting? Without the knowing these facts it is difficult to say whether she can claim innocence or not.

[erchess]

Have spoken with her

The deficiencies are related to his business affairs about which she knows nothing. She also feels that she did not benefit from his income as much as he benefited from hers. I don't know how we would go about proving that.

The more I get into this case the more I feel that she may have a point but that she needs a higher powered representative than me. Is there a tax practitioner on the board near Hendersonville TN who would like to PM me their contact info to pass along to her?