Innocent Spouse Relief Denied: Court Says Social Security Income Was Hers!

Spouses filing joint federal tax returns are generally both liable for any tax owed. Some spouses may be eligible for “innocent spouse” relief, but such relief isn’t available in all cases. Recently, the 11th Circuit Court of Appeals upheld the U.S. Tax Court’s denial of relief to a “requesting” spouse who had failed to report income on multiple returns. The court noted that “the deficiencies at issue were solely allocable to her own Social Security income.” Therefore, she failed to meet the requirements for relief. (Wright, 7/31/25)