The Sensitive Side of the Tax Law: How the Internal Revenue Service Innocent Spouse Rules Apply to Abused Spouses

The Sensitive Side of the Tax Law: How the Internal Revenue Service Innocent Spouse Rules Apply to Abused Spouses

7.2.2024

By Faye Polayes

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Spouses who are or have been subjected to domestic abuse by their spouses (or ex-spouses) may find themselves dealing with threatening notices from the Internal Revenue Service (IRS) and the state taxing authorities seeking to collect tax from them for understatements or underpayments of tax on joint returns previously filed with the abusing spouse. Fortunately, the abused spouse may be able to obtain relief from the liability claimed by the IRS under the Innocent Spouse sections of the Internal Revenue Code (IRC), IRC Sec. 6015.

Attorneys (whether divorce, tax, or domestic violence attorneys) representing an abused spouse should be familiar with the IRS innocent spouse rules including the process, forms and timing for applying for relief.¹ Importantly, attorneys should understand how the presence of spousal abuse affects and should be reflected in claims for such relief. Attorneys representing clients seeking innocent spouse relief should be alert to the signs of spousal abuse (whatever form it takes) and they should learn how to discuss such abuse with clients in a way that makes the clients feel comfortable and able to share information about their experiences.

This article will focus predominantly on how domestic abuse is considered by the IRS when a claim for innocent spouse relief is made. It will discuss the significant weight that the IRS places on that abuse in its determination of whether the taxpayer is entitled to innocent spouse relief.² It will also discuss equitable relief under IRC Sec. 6015(f). as well as classic innocent spouse relief under IRC Sec. 6015(b) and relief based on the separation of liability between the spouses under IRC Sec. 6015(c).

Filing Joint Returns and the Resulting Joint and Several Liability

All individuals are obligated to file federal income tax returns if their income exceeds a specified amount.³ Spouses have the option to file their returns jointly,⁴ and many spouses choose to do so.

Spouses are jointly and severally liable for the tax due on their joint returns.⁵ Therefore, if there is an understatement⁶ or underpayment⁷ of tax due on the return, the IRS may recover the total tax due from either spouse.⁸ Each spouse is potentially liable for the entire amount shown on the joint return.⁹ However, for the IRS to collect against either spouse, the joint return must be valid, i.e., both spouses must have signed, and intended to sign, the return.¹⁰ A joint return signed by one spouse under duress (or that is fraudulent, unlawful and/or forged) is invalid.¹¹

As is discussed in more detail below, the existence of spousal abuse may lead the IRS to determine that a joint return was signed by the abused spouse under duress and is, therefore, an invalid return. If the IRS determines that a joint return is invalid, it cannot collect the tax due from the abused spouse.¹² Except as otherwise mentioned, for purposes of this article, it will be assumed that the return involved is a valid joint return.

While spouses are jointly and severally liable for the tax shown on their jointly filed returns in ordinary situations, holding one spouse liable may not be fair or appropriate due to the circumstances of their relationship and other considerations (e.g., lack of knowledge, spousal abuse). The innocent spouse in these situations may be entitled to relief from joint and several liability pursuant to the innocent spouse rules under IRC Sec. 6015.

Overview of Innocent Spouse Rules and Requirements

The Internal Revenue Code provides three types of innocent spouse relief:

1. Classic innocent spouse relief under IRC Sec. 6015(b)
2. Relief based on the separation of the tax liability under IRC Sec. 6015(c) between married (or formerly married) taxpayers who are either divorced, legally separated or not living together at the time of the claim.
3. Requests for equitable relief under IRC Sec. 6015(f).

If relief under any of these three sections is granted, the requesting spouse is relieved from liability for all or a portion of the tax liability arising from the jointly filed returns.¹³

The availability of relief under each section depends on:

• Whether the IRS is claiming an understatement¹⁴or an underpayment¹⁵on the joint return.
• The marital status of the taxpayers at the time of the request.
• The timing of the request.
• The meeting of any other specific requirements for relief under the relevant section and, importantly.
• The facts and circumstances.¹⁶

Equitable relief under IRC Sec. 6015(f) is available for both understatements and underpayments of tax.¹⁷ This flexibility makes this type of relief particularly beneficial to requesting spouses. Marital status and lack of knowledge (or reason to know) that there was an understatement on the return are key factors.¹⁸ Multiple factors (including abuse) are considered by the IRS before granting relief.¹⁹ Under this section, the IRS determines whether, under all the facts and circumstances (including abuse), it would be inequitable to hold the requesting spouse liable for the understatement or underpayment.²⁰

Claims for relief under any of the innocent spouse sections should be submitted as soon as possible after the requesting spouse becomes aware that the IRS is seeking to collect additional tax (e.g., the spouse receives a notice or is being audited and the IRS informs the spouse that her or his liability is increasing). Although the requesting spouse can submit a request for relief any time after receiving an audit letter or other notice from the IRS, they must submit their claims for relief under IRC Sec. 6015(b) and 6015(c) within  two years after the date of the first collection activity, and for claims under IRC Sec. 6015(f), within 10 years after the date of the first collection activity.²¹ Form 8857 (Request For Innocent Spouse Relief) is the form to use for requesting innocent spouse relief.²² Form 8857 is discussed in more detail below.

The existence of abuse is highly relevant to whether the IRS will grant both classic innocent spouse relief and equitable relief. As discussed in more detail below, the presence of abuse may also be relevant in situations in which a request for relief by separation of liability has been made and the requesting spouse has actual knowledge of the understatement.

What Is Abuse and What Is Financial Control?

In 2013, the IRS issued Revenue Procedure 2013-34, which provided updated guidance to taxpayers seeking equitable relief under IRS Sec. 6015(f). Rev. Proc. 2013-34 is noteworthy because it “gives greater deference to the presence of abuse” than did the prior authority, Rev. Proc. 2003-61, and reflects an increased sensitivity on the part of the IRS to the scope of such abuse and its debilitating effects on abused spouses.²³

In the first section of Rev. Proc. 2013-34, the IRS states that it “recognizes that the issue of abuse can be relevant with respect to the analysis of other factors and can negate the presence of certain factors.”²⁴ The IRS emphasizes that it is intended that the presence of abuse be weighted heavier when its presence impacts the analysis of other factors.²⁵

In Rev. Proc. 2013-34, the IRS defines abuse as follows: “abuse comes in many forms and can include physical, psychological, sexual, or emotional abuse, including efforts to control, isolate, humiliate, and intimidate the requesting spouse, or to undermine the requesting spouse’s ability to reason independently and be able to do what is required under the tax laws.”²⁶

The IRS expands on the above by stating that all facts and circumstances are considered in determining whether a requesting spouse was abused.²⁷ The IRS will also consider “the impact of a non-requesting spouse’s alcohol or drug abuse” and whether “the requesting spouse’s child or other family member living in the house” was abused by the non-requesting spouse, noting that such abuse may “constitute abuse of the requesting spouse.”²⁸

Similarly, the IRS officially recognizes financial control as a form of abuse.²⁹ In this context, the IRS will consider whether the non-requesting spouse “maintained control over the household finances by restricting the requesting spouse’s access to financial information.”³⁰ Further, “if as a result of the financial control, the requesting spouse was not able to challenge the treatment of any items on the joint return or to question the payment of the taxes reported as due on the joint return or the non-requesting spouse’s assurance regarding payment of the taxes, for fear of the non-requesting spouse’s retaliation,” that fact will offset the requesting spouse’s knowledge and reason to know.³¹

This awareness of and sensitivity to abuse is reflected as well in Part V (the domestic violence or abuse section) of Form 8857, Request for Innocent Spouse Relief. In that section, the IRS asks the requesting spouses whether they or a member of the family was “a victim of abuse or domestic violence by” the requesting spouse, noting that abuse includes “physical, psychological, sexual, emotional or financial abuse and can include the abuser making you afraid to disagree with him or her or causing you to fear for your safety.”³² The form asks the requesting spouse to describe the abuse and asks whether he or she is afraid of the non-requesting spouse.³³

Classic Innocent Spouse Relief (under IRC Sec. 6015(b)): Requirements and How the IRS Considers Abuse

Classic innocent spouse relief under IRC Sec. 6015(b) is only possible when there is an understatement of tax on the return and the requesting spouse had no knowledge or reason to know that there was an understatement at the time she or he signed the return.³⁴ The spouses need not be divorced or separated and may still be living together.³⁵

To be eligible for relief under IRC Sec. 6015(b):

• The spouses must have filed a joint return.
• The joint return must reflect an understatement of tax and the understatement must be due to the incorrect reflection of an income item, deduction, credit, etc. attributable to the non-requesting spouse.
• The requesting spouse didn’t know (and had no reason to know) that there was an understatement on the return when he or she signed it.
• Taking all the facts and circumstances into consideration, it would be unfair to hold the requesting spouse liable for the tax and
• The claim for relief must be filed no later than two years after the IRS begins the tax collection process.³⁶

The presence of domestic abuse is a highly relevant factor in determining whether the requesting spouse had the requisite lack of knowledge or reason to know of the understatement.³⁷ Even if the requesting spouses had knowledge or reason to know of the understatement at the time they  signed the return, they may still qualify for innocent spouse relief if they were subjected to domestic violence or other forms of spousal abuse by the non-requesting spouse and, as a result of this abuse, they did not challenge the treatment of items on the return for fear of retaliation before signing the return.³⁸

If the IRS grants relief under IRC Sec. 6015(b),³⁹ the requesting spouse is relieved of liability for tax (including interest, penalties) for such taxable year to the extent that such liability is attributable to the portion of such understatement of which such individual did not know and had no reason to know.⁴⁰

Relief by Separation of Liability under IRC Sec. 6015(c): Requirements and the Relevance of Abuse

Relief by separation of liability is only available if there is an understatement of tax, the spouses are divorced, legally separated or living apart for 12 months before the request for relief is made, and that the IRS cannot show that the requesting spouse had actual knowledge of the understatement of tax.⁴¹ Under this section, the requesting spouse’s liability is limited to the portion of the understatement deemed allocable to them.⁴²

Unlike with classic relief and equitable relief, a spouse granted relief by separation of liability is not relieved from liability for the entire amount that the IRS seeks to recover (the deficiency).⁴³ Rather, if this type of relief is granted, the requesting spouse’s liability is limited to that portion of the deficiency that is allocable to them.⁴⁴ This portion is considered the tax liability that would result if she had filed a separate return rather than a joint return.⁴⁵ The allocation is made by allocating to each spouse those items creating the deficiency on the joint return that would have been on a separate return filed by that spouse.⁴⁶ The requesting spouse has the burden of proving the portion of the deficiency allocated to them.⁴⁷

The requirements for obtaining relief by separation of liability are strict. This relief is only applied to understatements on the return and is only available if the former spouses are divorced, legally separated, widowed or living apart for 12 months prior to relief being requested.⁴⁸

While generally a requesting spouse with actual knowledge is not entitled to relief by separation of liability they may be entitled to relief if they signed the return under duress.⁴⁹ Thus, if the requesting spouse has been abused and, as a result of the abuse, was not able to challenge the positions taken on the tax return for fear of retaliation by the abusing spouse, they may be able to defend against the IRS’s claim that they have actual knowledge and be found to be entitled to relief.⁵⁰

Equitable Relief Under IRC Sec. 6015(f)

Equitable relief under IRC Sec. 6015(f) is the most flexible form of innocent spouse relief. It is available for both understatements and underpayments and does not require that the parties be divorced or separated.⁵¹ However, spouses cannot seek equitable relief if they are eligible for classic innocent spouse relief under IRC Sec. 6015(b) or relief by separation of liability under IRC Sec. 6015(c).⁵²

Under IRC Sec. 6015(f), and as described in detail in Rev. Proc. 2013-34, the IRS may grant equitable relief to requesting spouses if, under all the facts and circumstances (including the existence of domestic abuse), it would be unfair to hold them liable for the understatement or underpayment.⁵³ Rev. Proc. 2013-34 is particularly noteworthy for its sensitivity to the impact of domestic abuse (whatever form it takes) on the abused spouse and for the IRS’ acknowledgement that the existence of such abuse impedes the ability of an abused spouse to take responsibility for or impact the couple’s tax filings.⁵⁴

To be eligible for equitable relief under IRC Sec. 6015(f), the following conditions must be met:⁵⁵

1. A joint return was filed.
2. Neither classic innocent spouse relief nor relief based on separation of liability is available.
3. The claim is timely filed (i.e., generally 10 years from the date the tax due is assessed by the IRS, though sometimes this period is extended).
4. The spouses did not transfer assets between them as part of a fraudulent scheme.
5. The requesting spouse did not receive “disqualified assets” from the non-requesting spouse.
6. The requesting spouse did not file the joint return with fraudulent intent.
7. With certain exceptions,⁵⁶ the income tax liability from which relief is sought is attributable to an income item, deduction or credit attributable to the non-requesting spouse. Under one of these exceptions, the requesting spouses are still eligible for equitable relief even if the income, deduction or credit is attributable to them if they have been abused by non-requesting spouses and as a result of this abuse, the requesting spouses were not able to challenge the treatment of the item on the return.

Rev. Proc. 2013-34 provides two types of applications for equitable relief: applications for streamlined relief and applications for relief when streamlined relief is not available.⁵⁷ Streamlined relief is desirable since the IRS determination that relief will be granted is expedited.

Streamlined relief

If requesting spouses meet the seven threshold conditions for equitable relief listed above and also meet the following three additional conditions, they may be entitled to streamlined relief.⁵⁸

1. The requesting and non-requesting spouses are no longer married (i.e., they are divorced or separated, or the non-requesting spouse has died) or have not been living in the same home at any time within one year of the date that the IRS makes the streamlined relief determination.
2. The requesting spouses will suffer economic hardship if they are forced to satisfy the tax liability (e.g., payment of the tax liability will mean that she cannot pay basic living expenses).
3. The requesting spouse did not have reason to know that there was an understatement on the return or, in an underpayment situation, did not know that the non-requesting spouse would not or could not pay the tax. Abuse or financial control may cause this factor to be satisfied even if the requesting spouse has knowledge or reason to know.⁵⁹Specifically, if, as a result of abuse, the requesting spouse was not able to challenge the treatment of tax or tax items on the return, question the payment of taxes or question the non-requesting spouse’s assurance that the tax had been paid for fear of retaliation, the abuse or financial control will result in this factor being satisfied.⁶⁰

Relief other than streamlined relief

If streamlined relief is not available, the IRS may still grant equitable relief.⁶¹ However, the IRS must consider seven additional factors in making its determination whether to grant full or partial equitable relief. ⁶²

These seven factors are guides only.⁶³ No one factor (or the presence of a majority of factors) is determinative.⁶⁴ The weight to be given to each factor by the IRS depends on the requesting spouse’s facts and circumstances.⁶⁵

Importantly, the presence of abuse or financial control (both as defined above) is a separate factor to be considered by the IRS and also affects the weighting of certain other key factors.⁶⁶ Further, abuse or financial control may turn a factor weighing against relief into one weighing in favor of relief or neutralize a negative factor.⁶⁷

The seven factors to be considered are:⁶⁸

1. Whether the spouses are still married. If they are not married, this factor weighs in favor of relief.
2. Economic hardship. If paying the liability will mean the requesting spouse will not be able to pay basic living expenses, this factor weighs in favor of relief. Other considerations apply, including whether the requesting spouse’s income is below 250% of the federal poverty guidelines, whether the requesting spouse has other assets, etc. If not, this factor is neutral.
3. Whether the requesting spouse had knowledge or reason to know that there was an understatement or underpayment. The requesting spouse’s reason to know is determined based on education, degree of involvement in matters related to both the tax liability and other household finances, etc. This factor is treated differently depending on whether the IRS is asserting an understatement or only an underpayment.

In the case of an understatement, knowledge or reason to know weighs against relief. However, this factor is not weighed more heavily than other factors. Abuse or financial control by the non-requesting spouse as a result of which the requesting spouse could not challenge the positions taken on the return weighs in favor of relief despite the presence of knowledge (or reason to know).

In the case of an underpayment, the question is whether the requesting spouse expected that the non-requesting spouse would not or could not pay the amount owed. If the requesting spouse reasonably expected the non-requesting spouse to pay the liability, this factor weighs in favor of relief. If the requesting spouse, based on the facts and circumstances, could not reasonably expect that the non-requesting spouse would pay the liability, this factor weighs against relief. However, if, as a result of abuse or financial control, the requesting spouse was unable to question the payment of taxes for fear of retaliation, this factor will weigh in favor of relief.

4. Legal obligation of either spouse to pay the tax under a divorce decree or other legally binding agreement. If the non-requesting spouse has the sole legal obligation to pay the tax liability under a divorce decree or other legally binding agreement, this obligation will weigh in favor of relief. Conversely, if under the decree or agreement, the requesting spouse had the sole obligation to pay taxes, this will weigh against relief. If both spouses have this legal obligation under these documents, this factor is neutral.
5. Whether the requesting spouse has significantly benefited financially from the unpaid tax liability or understatement. However, abuse or financial control neutralizes this benefit.
6. Compliance with income tax laws. Whether the requesting spouse has made a good faith effort to comply with income tax laws, since the filing of the returns to which the claim for equitable relief relate is a factor. A good faith effort to comply weighs in favor of relief. If the requesting spouse tried to comply but didn’t, this factor is neutral. If the spouses continued to file jointly after the filing to which the claim relates, that fact is neutral if the returns are compliant. If the returns are not compliant, this fact weighs against relief.
7. Mental or physical health of the requesting spouse. If the requesting spouse was in poor health at the time of filing the relevant returns, this poor health weighs in favor of relief.

Form 8857

Form 8857, Request for Innocent Spouse Relief, is the form to be filed by or on behalf of the requesting spouse to request any type of innocent spouse relief.⁶⁹ In addition to requesting information regarding the relevant tax returns and the requesting spouse’s knowledge and role in the preparation of these returns, the form asks for personal details including level of education, health (both physical and mental) and whether the requesting spouse was a victim of domestic violence or other abuse.

It is important to provide as many facts as possible on Form 8857. If there is abuse, providing proof of abuse as well as the facts regarding the abuse is important. It is up to the attorneys to elicit the facts regarding the abuse from the requesting spouse and to be sure that they are communicated fully and accurately.

Domestic violence or abuse questions are in Part V of Form 8857. While it is advisable to provide the details of the abuse on the form (additional pages can be attached), the form provides an opportunity to provide this information orally. Line 10 in Part II asks whether there is any information that the requesting spouse is afraid to provide on the form but is willing to discuss. If so, this box should be checked.

It is important to note that as stated at the top of the form, the IRS is required by law to notify the non-requesting spouse that the requesting spouse is asking for innocent spouse relief. This notification requirement may alarm the requesting spouse, particularly if the spouse is the victim of domestic abuse. The non-requesting spouse is given the opportunity to participate in the relief by completing a questionnaire regarding the tax years in question. It is important to remind the requesting spouse that the IRS will not disclose the requesting spouse’s current name, address, phone numbers or employer(s).

Conclusion

Abuse is highly relevant to requests for innocent spouse relief.

If a spouse has suffered abuse (regardless of whether that abuse is physical, emotional, psychological, sexual or financial) that abuse may be a determining factor in the IRS’s decision to grant classic innocent spouse relief or equitable relief. It can also be relevant to the granting of relief by separation of liability.

Representing a client seeking innocent spouse relief requires heightened sensitivity. The representing attorney should acquire an understanding of how to talk to victims of domestic abuse about their experiences in order to elicit the facts and information necessary to support their claims for innocent spouse relief.⁷⁰ The attorney must always be on the alert for signs that the client may be a victim of domestic abuse, including domestic violence, financial control and other abuse.

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Faye Polayes is a retired tax attorney and member of the Tax Section and Family Law Section (Domestic Violence Subcommittee) of the New York State Bar Association. She was Tax Counsel and later Head of Tax at HSBC Bank NA (and its predecessor bank, Republic National Bank of New York) and an executive director in International Tax at EY.

A special thanks to Megan L. Brackney, Partner at Kostelanetz LLP, for editing this article and to Destiny Reese, also of Kostelanetz LLP, for her editing of and citations in this article. Thanks to Christine S. Speidel and Patrick W. Thomas, authors of ABA Tax Section, Effectively Representing Your Client Before the IRS, 8th ed. 2021) and again to Megan Brackney and Audrey Patten, the co-authors of “Securing Relief from Joint and Several Liability-Section 6015,” Chapter 24 of ABA Tax Section, Effectively Representing Your Client Before the IRS.

Endnotes

1 For a complete explanation of the required timing and process of applying for this relief, including how to complete Form 8857, see ABA Tax Section, Effectively Representing Your Client Before the IRS, Chapter 24 (Christine S. Speidel & Patrick W. Thomas eds., 8th ed. 2021).

2 See id.

3 I.R.C. § 6012(a).

4 Id. § 6013(a).

5 Id. § 6013(d)(3); see also Rev. Proc. 2013-34, 2013-2 C.B. 397, https://www.irs.gov/pub/irs-drop/rp-13-34.pdf (citing I.R.C. §§ 6001(e)(1) and 6665(a)(2)) (providing that the term “tax” includes penalties, additions, and interest).

6 Id. § 6015(b)(3) (“Understatement” has the meaning given in I.R.C. § 6662(d)(2)(A) which provides that “the term ‘understatement’ means the excess of – (i) the amount of the tax required to be shown on the return for the taxable year, over (ii) the amount of the tax imposed which is shown on the return, reduced by any rebate . . . ”).

7 See id. § 6601(a) (providing that an underpayment occurs when any amount of tax imposed is not paid on or before the last date prescribed for payment).

8 Id. § 6013(d)(3).

9 Id. § 6013(d)(3).

10 IRS Pub. No. 4012, Return Signature (Rev. Jan. 2021), https://apps.irs.gov/app/vita/content/globalmedia/teacher/return_signature_4012.pdf; see also IRS Policy Statement P-3-5 (formerly P-2-11) (2011), https://www.irs.gov/pub/foia/ig/disclosure/p-3-5__formerly_2-11_.pdf.

11 IRS Pub. No. 971, Innocent Spouse Relief (Rev. Dec. 2021), https://www.irs.gov/publications/p971#:~:text=If%20you%20establish%20that%20you,return%20for%20that%20tax%20year; see also Rev. Proc. 2013-34, supra note 5, § 2.03.

12 IRS Pub. No. 971, supra note 1; see also Rev. Proc. 2013-34, supra note 5, § 2.03.

13 I.R.C. § 6015(c).

14 See supra note 6 and accompanying text.

15 See supra note 7 and accompanying text.

16 I.R.C. § (b)(1).

17 Id. § 6015(f).

18 See Rev. Proc. 2013-34, supra note 5, §§ 4.02, .03.

19 See Rev. Proc. 2013-34, supra note 5, §§ 4.02, .03.

20 I.R.C. § 6015(f)(1)(A).

21 I.R.C. §§ 6015(b)(1)(D), (c)(3)(B); 6502. “Collection activity” is defined as a notice of intent to levy, an offset of an overpayment, the filing of a suit by the U.S. against the requesting spouse to collect the joint tax liability. It does not include a notice of deficiency, the filing of notice of federal tax lien, or a demand for payment of tax. Treas. Reg. § 6015-5(b)(2).

22 IRS Pub. No. 971, supra note 11, at 2; see also id. §§ 6015(b)(1)(c) (for classic relief), (c)(3)(B) (for equitable relief).

23 Rev. Proc. 2013-34, supra note 5.

24 Rev. Proc. 2013-34, supra note 5, § 3.01.

25 Rev. Proc. 2013-34, supra note 5, § 3.01.

26 Rev. Proc. 2013-34, supra note 5, § 4.03(2)(c)(iv).

27 Rev. Proc. 2013-34, supra note 5, § 4.03(2)(c)(iv).

28 Rev. Proc. 2013-34, supra note 5, § 4.03(2)(c)(iv).

29 Rev. Proc. 2013-34, supra note 5, § 3.07.

30 Rev. Proc. 2013-34, supra note 5, § 3.07.

31 Rev. Proc. 2013-34, supra note 5, § 3.07.

32 Form 8857, Part V, 23a.

33 Id. at 23b, 23c.

34 Id. §§ b(1)(B), (C).

35 See id. § 6015 (b)(1).

36 I.R.C. §§ 6015(b)(1)(A)–I.

37 IRS Pub. No. 971, supra note 11, at 8.

38 IRS Pub. No. 971, supra note 11, at 8.

39 If the IRS grants classic innocent spouse relief under IRC § 6015(b), the taxpayer is entitled to the same relief from the New York Department of Taxation. NY TAX § 654(c) (2014); New York Department of Taxation, Publication 89. Note that this policy does not apply when the IRS grants relief under I.R.C. § 6015(c) (separation of liability) or I.R.C. § 6015(f) (equitable relief).

40 I.R.C. § 6015(b)(2).

41 I.R.C. § 6015(c).

42 Id. §§ 6015(c), (d).

43 I.R.C. § 6015(c)(1).

44 Id. § 6015(c)(1).

45 Id. § 6015(d)(1).

46 Id. §§ 6015(d)(2), (3).

47 Id. § 6015(c)(2).

48 Id. § 6015(c)(3).

49 IRS Pub. No. 971, supra note 11, at 8.

50 IRS Pub. No. 971, supra note 11; see also, e.g., Durland v. Commissioner, 112 T.C.M. (CCH) 37 (2016).

51 I.R.C. §§ 6015(f)(2)(A), (B); IRS Pub. No. 971, supra note 11, at 9.

52 I.R.C. § 6015(f)(1)(B).

53 Id. § 6015(f)(1)(A); see also Rev. Proc. 2013-34, supra note 5, § 4.

54 See Rev. Proc. 2013-34, supra note 5, §§ 3.01, 4.01(7)(d). NY Tax § 654(a).

55 Rev. Proc. 2013-34, supra note 5, §§ 4.01(1)–(7).

56 Other exceptions include the fact that the requesting spouse’s ownership of the item is nominal or that the non-requesting spouse misappropriated funds. Rev. Proc. 2013-34, supra note 5, §§ 4.01(7)(b), (c).

57 See Rev. Proc. 2013-34, supra note 5, § 4.

58 Rev. Proc. 2013-34, supra note 5, § 4-02.

59 Rev. Proc. 2013-34, supra note 5, § 4.02(3)(a).

60 Rev. Proc. 2013-34, supra note 5, § 4.02(3)(a).

61 Rev. Proc. 2013-34, supra note 5, § 4.02.

62 See Rev. Proc. 2013-34, supra note 5, §§ 4.03(2)(a)–(g).

63 Rev. Proc. 2013-34, supra note 5, § 4.03(2).

64 Rev. Proc. 2013-34, supra note 5, § 4.03(2).

65 Rev. Proc. 2013-34, supra note 5, § 4.03(2).

66 Rev. Proc. 2013-34, supra note 5, § 4.03(2)(c)(iv).

67 Rev. Proc. 2013-34, supra note 5, § 4.03(2)(c)(iv).

68 Rev. Proc. 2013-34, supra note 5, §§ 4.03(2)(a)–(g).

69 IRS Pub. No. 971, supra note 11, at 2.

70 For additional information regarding representing clients who have or are suffering domestic abuse, see, Lawyer’s Manual on Domestic Violence, Representing the Victim 6th Edition. https://ww2.nycourts.gov/ip/womeninthecourts/pdfs/DV-Lawyers-Manual-Book.pdf. See also, NYSBA Continuing Legal Education On Demand programs: “Domestic Violence Law Series: Assisting Victims who are clients,” recorded October 14, 2021; “Domestic Violence Law Series: Assisting Victims who are clients,” “Part 1,” recorded June 18, 2021, “Part 2,” recorded July29, 2021, and “Part 3,” recorded October 14, 2021.