Innocent Spouse and Injured Spouse are not the same thing. An injured spouse is where the IRS seizes a joint refund and applies it to an obligation or debt of the other spouse. These obligations can include IRS debt, state income tax debt, state unemployment compensation, past due child support, past due spousal support or a student loan. If the IRS took your refund to satisfy your spouse’s debt, then you may be an injured spouse. An injured spouse can ask the IRS to return the allocable portion of the refund due to the injured spouse. Unfortunately, it can take the IRS quite a bit of time to make the refund. The IRS will keep the allocable portion of the liable spouse’s refund and apply that portion of the refund to the outstanding obligation.
Has the IRS seized your refund to satisfy your spouse’s debts? Contact tax lawyer Patrick T. Sheehan & Associates, we can help. Call us before the IRS calls you!®