Connecticut couples involved in divorce proceedings may find themselves in some trouble when tax time comes. If the couple was filing their taxes jointly before the divorce, then an ex-spouse may find that the Internal Revenue Service considers them liable for taxes owed as a result of understatement of income or similar wrongdoings by the other spouse. This can cause serious legal and financial problems for the innocent party.
Fortunately, the IRS has recourse available for individuals who find themselves in this stressful situation. Three different types of relief may be available, including "Innocent Spouse Relief", "Separation of Liability Relief" and "Equitable Relief." "Innocent Spouse Relief" applies when an ex-spouse didn't report income, reported income improperly or claimed deductions or credits they weren't entitled to. Under "Separation of Liability Relief" the responsible party receives the tax burden for the item or asset that they failed to report on their taxes.