If you filed a joint tax return with your spouse (then spouse, may be currently a former spouse) you may be eligible for innocent spouse relief when it comes to any tax liabilities, interest and penalties related to that tax return.

Many couples file joint tax returns as a normal course of action.  There are many benefits to filing jointly, but it can also cause many problems down the road.
Filing jointly tells the IRS that both individuals are responsible for any taxes owed. This is true regardless of the possibility that one spouse earned the majority of the taxable income.

Problems begin to arise if at any point in the future the IRS discovers a problem with that particular tax return.  If there is an error and not enough taxes were paid the IRS can seek out each spouse individually for collection activity.  Even if you have since divorced or separated, the fact that you filed that particular return jointly gives the IRS the right to try and collect the owed taxes, interest and penalties from each of you.

The IRS created the innocent spouse relief because sometimes it really is unfair to hold one spouse liable for these debts.  However, in order to qualify for innocent spouse relief certain criteria must be met.

The following are the possible options to qualify for innocent spouse relief:

• Classic: This was the original type of relief before the two other options were created.  This one requires that you either did not know, or did not have any reason to know that your spouse actually earned more than they reported on the return. You must be able to prove that you had no knowledge of the error on the tax return. OR you could prove that your spouse abandoned you and you are legally separated or divorced.
• Relief by Separation: this actually requires that the debt owed be split between you and your spouse (or ex spouse).  Therefore you would only be responsible for your portion. In order to qualify under this option you must prove that you are no longer married or are legally separated or that you have not been in the same household as your spouse for at least the 12 month period prior to filing the forms for innocent spouse relief.
• Equitable Relief: this option is only available if you absolutely do not qualify for the Classic or Relief by Separation options.  This is also the only option that will grant relief if the tax debt on the original return has not ever been paid.  Under this option you must be able to prove that there was no fraudulent intent. You must also prove that the error being questioned was in fact your spouse’s fault and that you did not challenge the error prior to filing due to abuse or fear of retaliation by your spouse.

As you can see, it is not easy to gain innocent spouse relief, however if you meet any of the above requirements it is worth your time and effort to at least request relief.