>>> FORMER IRS ATTORNEY --- PATRICK T. SHEEHAN >>> 

>>> SERVICES: INNOCENT SPOUSE RELIEF    >>>

>>> IRS COLLECTION EFFORTS

>>> COLLECTION - INDIVIDUAL

>>> COLLECTION - BUSINESS

>>> OFFER IN COMPROMISE

>>> PAY OVER TIME/INSTALLMENT AGREEMENT

>>> INNOCENT SPOUSE RELIEF

>>> REQUEST FOR PENALTY ABATEMENT BASED UPON REASONABLE CAUSE

>>> DEEMED UNCOLLECTIBLE

>>> TRUST FUND RECOVERY PENALTY

>>> AUDITS AND AUDIT RECONSIDERATION

>>> STATUTE OF LIMITATION

>>> BANKRUPTCY

>>> JURISDICTION OF FEDERAL COURTS / TAX LITIGATION

>>> IRS NOTICES

MANY MARRIED TAXPAYERS elect to file a joint tax return. The filing of a joint tax return offers certain benefits. However, both taxpayers are each equally responsible for the tax reflected on the tax return, plus penalties and interest. Both taxpayers are equally responsible for additional tax liability in the event of an audit. Even where one spouse earns all of the income and the tax is solely attributable to that spouse, the other spouse is liable for all of the tax liability if a joint tax return is filed. In cases where one spouse is responsible for underreported income or a bad deduction, both spouses are responsible for the resulting tax liability on a joint tax return.

The typical innocent spouse case is as follows: the husband is self-employed and is often paid in cash. The husband does not report all of his income on the joint tax returns. Further, the wife is unaware of this unreported income. The couple later separates or divorces. The divorce decree often does not address any tax matters. The husband cannot be found and the IRS is not interested in going after him. The IRS later discovers this income, assesses additional tax liability, and attempts to collect from the taxpayer that is the easiest to find, usually the wife.

There are three types of relief that are available including innocent spouse, separation of liability or equitable relief. Patrick T. Sheehan & Associates, Attorneys at Law, P.C., has successfully negotiated many innocent spouse cases with the IRS since its inception in 1991. Patrick T. Sheehan & Associates, Attorneys at Law, P.C., builds upon its past successes and has developed an innocent spouse program that promotes positive results for our clients. If you believe that you are an innocent spouse, please call us.

We can help. Call us before the IRS calls you! ®


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