Many taxpayers who are married decide to file a joint tax return. Both taxpayers are jointly and individually responsible for the tax any interest, uncollectible IRS status, or penalty due on their joint return even though they get a divorce.
Three Types of Innocent Spouse Relief
Innocent Spouse Relief
In this type of relief, you can be relieved of responsibility for paying tax, interest, and penalties if your spouse is not doing any good on your tax return.
Relief by Separation of Liability
Under this type of relief, you separate the understatements of tax on your joint return between you and your spouse.
If you do not qualify on the two previously mentioned relief and liability, you may still be relieved of responsibility for tax, interest, and penalties through fair and equitable relief.