Tax Brake with Robert G. Nath, Esq.

The problem arises when two spouses owe taxes jointly, and also separately. This can easily happen in real life, for example, if husband is liable for payroll taxes and wife is not, or if wife has taxes from Year 1 and she marries husband in Year 2 (and files jointly).

Some IRS agents were requiring an agreement from both spouses that meant Spouse 1's offer was defaulted if Spouse 2 failed to pay. No longer. Logically, the new IRS position is correct. Even on joint offers for joint taxes, if one spouse defaults, the other spouse is still fully liable for the joint offer amount. And the logic is even more compelling for separate liabilities.

So, score one for the taxpayers who file joint offers.

It certainly does matter. And, generally, YOU have that burden, except in cases of alleged fraud, where the IRS has it. This allocation is logical, since you, the taxpayer, have full control of your own tax facts. The IRS does not, and it is unreasonable to expect that the IRS could carry the burden for 100 million or more tax returns.

This fact of tax life means that when you are preparing your 2000 return, keep any papers or other evidence you think may back up anything on that return. You may never need it, but if you throw it away, Murphy's Law will be quickly invoked and you will need the evidence the next day.

So, happy return filing, and equally happy paper-hoarding during this tax season.

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