In some circumstances, the IRS will forgive a innocent spouse's tax liability, if it is inequitable to hold him/her liable. Some of the factors considered include:
- The 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 a financial hardship if you were required to pay the tax. You would not be able to pay for basic living expenses like food, shelter, and clothing.
- You did not significantly benefit (above normal support) from the unpaid taxes.
- You suffered abuse during your marriage.
More info is available at the web sites below……….
http://www.irs.gov/individuals/article/0,,id=96786,00.html
