Innocent Spouse - Online Self-Help Tool (16)

If you did not believe that at the time you signed the return the taxes would be paid in full, you may still file an appeal.  However, you need to show that it is unfair to hold you responsible.

Because your knowledge is a key factor in making a determination this factor weighs against you. However, knowledge is only one of the factors. Appeals will consider all facts and circumstances affecting your case. Form 12509 Statement of Disagreement, can be used to explain any additional facts and circumstances that you would like Appeals to consider. Please complete Form 12509 to request your appeal within the timeframe specified on the letter you received. 

These are the factors considered in determining if it's unfair to hold you liable:

  • Taxes owed are your spouse's or ex-spouse's.
  • You are no longer married to that spouse.
  • You thought your spouse would pay the taxes on the original return.
  • You didn't know about the items changed in the audit.
  • You would suffer financial hardship if required to pay the tax.  You would not be able to pay for basic living expenses like food, shelter and clothing.
  • You did not benefit (above normal support) from the unpaid taxes.
  • You suffered abuse during your marriage.

Do you need help identifying information to prepare your appeal?