Tax Brake with Robert G. Nath, Esq.

To fix this problem, the IRS has centralized offers in the Brookhaven Service Center. So wage earners and Schedule C filers (without employees) send your offer to Brookhaven IRSC, COIC Unit, PO Box 9007, Holtsville, NY 11742-9007. All others use same address, PO Box 9008. While things are slow to start, this change does in fact promise quicker service.

“Flash Two: Husband Objects to Wife's Innocent Spouse Status”

In prior columns, we noted that the new innocent spouse law allows your Ex to “intervene” in your innocent spouse case in Tax Court. That actually happened in one recent case, where Mike actually went to Tax Court to fight Vonnie's claim of innocent spouse. In a twist of fate, the IRS actually agreed Vonnie was innocent, but if Mike could prove otherwise, Vonnie would remain liable on the joint tax bill.

Note: When you file a formal innocent spouse claim, the law requires that the IRS send notice to your Ex together with an advice of rights. Those rights include the right to participate in the proceeding before the IRS and in court. That's what Mike did in this case.

However, he lost. He tried to prove that Vonnie “knew everything,” a fact fatal to innocent spouse status if proved. But he could not. Vonnie was not a signer on Mike's business checking account. The bookkeeper said Vonnie was not involved, only Mike. So the Court concluded Vonnie was not involved and did not know of his tax difficulties, or more technically, the items giving rise to the tax deficiency.

So watch out if you file an innocent spouse claim. You may get a little more than you bargained for.

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