Case Study: Innocent Spouse Relief Granted to Ex-Wife

Attorney Adam Brewer recently helped his client resolve a potential $64,000 IRS tax liability for $500 through Innocent Spouse Relief.  

Obligatory Disclaimer: Every tax case is different. The following case study is presented because we are proud of the result and it serves as an example of what is possible through an Offer In Compromise. There are a lot of misconceptions about resolving tax debt. If you have tax debt contact us for a free evaluation of your tax case.


Our client was recently divorce from her husband.  At the time of marriage, her husband had operated a small retail business.  After the divorce was finalized, the IRS selected for audit a tax return they had filed jointly when they were still married.


The IRS issued a Notice of Deficiency against our client for unreported income from her husband's business. Our office filed a Request for Innocent Spouse Relief.  Because the request for relief would not be reviewed prior to the Notice of Deficiency becoming finalized, our office also filed a Tax Court Petition to keep all avenues for resolution open.


After submitting both a Request for Innocent Spouse Relief and Tax Court Petition, IRS appeals ruled in our client's favor and granted relief from joint liability.   A decision was then signed by Attorney Adam Brewer and IRS Counsel and filed with the US Tax Court to complete the agreement.  In the end, our client was liable only for tax due on a state tax refund that was omitted from the original return and not the unreported income from her ex-husband's business.