Premium
Taking the Hit: Despite IRS Attempts, Domestic Abuse Victims Cannot Get Innocent Spouse Protection When their Partner's Commit Tax Fraud
Author(s) -
Zagorski Breanna
Publication year - 2021
Publication title -
family court review
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.171
H-Index - 4
eISSN - 1744-1617
pISSN - 1531-2445
DOI - 10.1111/fcre.12596
Subject(s) - spouse , commit , domestic violence , business , criminology , law , psychology , political science , medicine , suicide prevention , poison control , medical emergency , database , computer science
The IRS offers an Innocent Spouse Protection provision allowing innocent spouses protection from the consequences of their partner's tax fraud if they filed a joint return. However, this protection fails to protect the most vulnerable innocent spouses – domestic abuse victims. The IRS has tried to help domestic abuse victims in tax fraud situations; however, their attempts have been unsuccessful as this protection is rarely granted, leaving innocent people liable for their partner's tax fraud. This Note proposes that the IRS amend their standard of review and code when admitting evidence of domestic abuse to better protect abuse victims.