Innocent Spouse Relief - Comm Prop

[GTS1101]

I have a new client who filed joint with her husband in 2009. Only the wife had income when they filed. She received a letter from IRS that per her request they changed her tax return and added 6,000 of self employment income and she now owes approx 1,900. The problem is she never made this change. We are assuming that the ex husband received a 1099 and amended the return and signed it without her knowing. So if she files for innocent spouse relief will they still expect half of the tax from her since they did file joint and it was community income even though she never knew about it? Or because she received no benefit from this money, did not know about the money, and did not sign the amended return that they would relieve her of the tax liability? And if they can't find the husband will they still go after her for the tax due?

Thanks!

GTS1101

[taxea]

I have a new client who filed joint with her husband in 2009. Only the wife had income when they filed. She received a letter from IRS that per her request they changed her tax return and added 6,000 of self employment income and she now owes approx 1,900. The problem is she never made this change. We are assuming that the ex husband received a 1099 and amended the return and signed it without her knowing. So if she files for innocent spouse relief will they still expect half of the tax from her since they did file joint and it was community income even though she never knew about it? Or because she received no benefit from this money, did not know about the money, and did not sign the amended return that they would relieve her of the tax liability? And if they can't find the husband will they still go after her for the tax due?

Thanks!

GTS1101

The first thing you need to do is determine whether he actually amended the return...don't assume, document. If he signed her name on a MFJ return he is in violation of the law.
Once this is determined you can move forward

[appelman]

Everything depends on facts and circumstances.

One feature of innocent spouse relief is that it can result in denial of community property benefits to a spouse who treats income as his own.