innocent spouse

innocent spouse
innocent spouse /-'spau̇s/ n: a spouse who may be relieved of liability for taxes on an amount of income that the other spouse failed to include on a joint return filed with the Internal Revenue Service
◇ In order to be relieved of tax liability, the innocent spouse must prove that the other spouse omitted the amount of income, that he or she did not know and had no reason to know that the income had been omitted, and that it is unfair under the circumstances to hold the innocent spouse liable.

Merriam-Webster’s Dictionary of Law. . 1996.

Игры ⚽ Поможем написать курсовую

Look at other dictionaries:

  • innocent spouse rule — An Internal Revenue Service rule that says that a spouse who unknowingly signs a fraudulent joint tax return prepared by the other spouse can be excused from having to pay penalties on that return. Category: Divorce & Family Law → Divorce, Child… …   Law dictionary

  • Innocent-Spouse Rule — A measure of relief built into the tax code that allows a person, if eligible, to avoid paying his or her spouse s tax if it was reported incorrectly. The innocent spouse rule applies to a spouse that can prove that he or she did not incur the… …   Investment dictionary

  • IRS Publication 971: Innocent Spouse Relief — A document published by the Internal Revenue Service (IRS) that outlines the three types of tax liability relief for spouses or former spouses who filed joint income tax returns. Couples filing a joint tax return are both liable for the tax… …   Investment dictionary

  • Form 8857: Request For Innocent Spouse Relief — An IRS tax form used by taxpayers to request relief from a tax liability involving a spouse or former spouse. Couples filing a joint tax return both become responsible for the tax obligation, called joint and several liability. If additional tax… …   Investment dictionary

  • Innocent Vincent — Infobox actor name = Innocent imagesize = caption = birthname = Innocent Vincent birthdate = birthplace = 1948,Irinjalakuda,Thrissur,Kerala, India deathdate = deathplace = restingplace = restingplacecoordinates = othername = occupation = Actor… …   Wikipedia

  • IRS Form 8379: Form 8379: Injured Spouse Allocation — A tax form distributed by the Internal Revenue Service (IRS) and used by an injured spouse on a joint tax return when seeking to apply an overpayment in taxes to a past tax obligation. If the IRS has taken your share of a refund to pay for a… …   Investment dictionary

  • crime against spouse — For the purposes of rendering the wife competent as a witness, an offense amounting to personal violence, or a physical assault. upon an innocent spouse. 58 Am J1st Witn § 193. See uxoricide …   Ballentine's law dictionary

  • Harold Innocent — Infobox actor imagesize = 150px name = Harold Innocent | caption = birthname = birthdate = 18 April, 1933 birthplace = Coventry, England deathdate = Dda|1993|09|12|1933|04|18 deathplace = London restingplace = restingplacecoordinates = othername …   Wikipedia

  • condonation — con·do·na·tion /ˌkän də nā shən/ n [Medieval Latin condonatio remission, pardon, from Latin condonare to give away, absolve]: voluntary overlooking or pardon of an offense; specif: express or implied and usu. conditional forgiveness of a spouse s …   Law dictionary

  • Divorce in the United States — Relationships Types …   Wikipedia

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”