Innocent Spouse Liability Definition

[Snaggletooth]

A long time ago (over a year) I filed two Forms 8857 - Innocent Spouse Relief. One form each for the years 2001 and 2002.
IRS had shortchanged a divorced client for a large amount of money for these old years dating back to her marriage and joint
returns.

During these years her husband supposedly handled ALL of the finances, including getting a preparer to do their joint returns.
At any rate, she didn't have any records that old and I labored with a lack of information. The IRS sent us an account analysis,
but no copies of returns or designation of income/deductions attributable to each spouse.

The IRS finally responded to the 8857s and what information we could muster.

For 2001 she received partial relief as the letter stated "some of the debt is linked to you."
For 2002 she was denied any relief as the letter stated "all of the debt is linked to you."

On the face of it, appears the "linking of debt" means the IRS has carefully analyzed their information from those old years
and measured each spouse with respect to income, payments, etc. and has been able to assign the liability to each spouse
accordingly.

Is this what is meant by the above, or am I giving the IRS too much credit?

[appelman]

Presumably that's what they mean.

Though the word "carefully" is a bit loaded. If you disagree and can support your own version, you certainly have the right to challenge their analysis.

[Snaggletooth]

Cost of not having records

Yes, the letter says we can appeal. Unfortunately, I filed based on word of mouth, and the Innocent Spouse form initiated this
"careful" study.

No records to formulate an appeal. Cost of not keeping records, although 2001 and 2002 are far back. IRS says it issued collection notices beginning in 2004.

Thanks for your response Appelman.

[taxea]

Ask the IRS for detail on how they determined what debt belongs to her.