Innocent Spouse

Joint liability means both spouses are responsible for everything on a return — including what they never knew about. Innocent Spouse Relief exists to change that.

When you sign a joint return, you accept joint and several liability for every dollar of tax shown — and every dollar the IRS later determines should have been there. That liability does not disappear when a marriage ends. It follows you.

For individuals pursued by the IRS for taxes attributable entirely to a spouse’s unreported income or fraudulent deductions, Innocent Spouse Relief is the law’s recognition that liability without knowledge is not liability at all.

Understanding Joint and Several Liability

Joint and several liability means the IRS can pursue either spouse for the full amount — regardless of who earned the income or who caused the deficiency. Divorce does not end this. A divorce decree may assign responsibility to one spouse, but the IRS is not a party to those proceedings and is not obligated to honor them. Until relief is granted, you remain fully liable.

The Three Forms of Relief

Traditional Relief — IRC § 6015(b)

Applies when a return contains an understatement attributable to the other spouse. You must demonstrate that you did not know, and had no reason to know, of the error at the time of signing.

Separation of Liability — IRC § 6015(c)

Allocates the deficiency between spouses as though you had filed separate returns. Available if you are divorced, legally separated, or living apart.

Equitable Relief — IRC § 6015(f)

The broadest form of protection. Used when you don’t qualify for the others, but holding you liable would be fundamentally unfair—often applying to cases involving financial control or domestic abuse.

The Application & Review Process

Step 1 — Form 8857 Application

Developing the Narrative

We approach Form 8857 as a legal filing, not a form. We build a comprehensive narrative of the marriage, documenting your lack of involvement in financial decisions and establishing the factual record required to meet IRS evidentiary standards.

Step 2 — Notification & IRS Review

Mandatory Disclosure

By law, the IRS must notify the non-requesting spouse of the claim. We manage this interaction to protect your interests while the IRS evaluates the record. During this several-month review, the IRS is generally prohibited from collecting the disputed tax from you.

Step 3 — Determination & Appeal

Independent Judicial Review

If the IRS denies relief, you have the right to petition the U.S. Tax Court. The court conducts a de novo review—meaning it evaluates the facts independently without deference to the IRS’s prior decision.

The Blackridge Standard

Innocent Spouse cases are not routine; they are deeply personal situations. Our team includes a Board Certified Tax Specialist and attorneys who understand both the technical rigor and the personal sensitivity these matters demand.

You should not be paying for what you never knew about. The law agrees — and we will prove it.

Next Steps

Sever your joint liability.

Protect your financial future from a spouse’s tax errors.