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Innocent or Injured Spouse Questionnaire

 

We need some basic information about your situation - we'd like you to answer the questions on this form.  Do the best you can - we understand you may not have all the information requested.  It's much easier for everyone if we can come to our first discussion prepared.  As an added incentive, if you submit a completed questionnaire, the initial consultation is free.

 

  If you prefer not to complete this form, either go to the "Book Online" tab or call us to schedule your initial consultation.   If you choose this option, the initial consultation fee is $300.  However, that amount will be applied as a one-time credit to fees incurred in the future. 

 

This form is meant to facilitate our interview process and creates no future obligations or relationship between the parties.  If you do not retain our services, your form will be removed from our system and securely destroyed.   This questionnaire is for the use of Tax Defense ONLY.   Tax Defense will never share, sell, or allow a third-party access to this form or ANY of the information on this form.

PLEASE NOTE: When considering joint tax returns filed by married couples, IRS Code §6015 grants an “innocent spouse” relief from joint and several liability for unpaid federal taxes. There are three distinct types of relief available to an “innocent spouse” and, while some elements overlap, some differ. In addition, IRS Code §6402 gives “injured spouses” recourse in joint tax return matters. We’ve included questions covering both classes and elements of the test(s) for each type of relief available. Your responses to the following questions will help us define the circumstances unique to your situation and identify which avenue(s) of relief may be available to you.

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What is your current marital status? Please check the appropriate box below and provide the most accurate date possible:
What was your level of involvement with the tax return(s) in issue? Check all that apply:
What is your highest level of education?
Are you currently or do you believe you are at risk of being held jointly and severally liable for unpaid taxes, penalties and interest that are solely attributable to your spouse or former spouse’s understatement of taxes?

(NOTE: “Joint and several” liability means that both you and your spouse are responsible for entire amount due and the IRS can collect money from either or both of you until the entire debt is paid)

Does your situation involve tax returns for multiple years?
For the year(s) the IRS claims you owe taxes, did you sign and file a joint return with your spouse or former spouse?
Is the understatement of tax due to erroneous items of your spouse? (Note: Erroneous items are any deductions, credits, or bases incorrectly stated on the return, and any income not reported on the return)
When you signed the joint return(s) did you know or have any reason to know the tax was understated?

Has the IRS started collection proceedings by doing one or more of the following: (Please check the box and answer the questions for all that apply)

Have you received a Notice of Intent to Levy and of your right to a Collection Due Process (CDP) Hearing?
Has the IRS offset a refund from another tax year and sent you notice advising you of your rights under Section 6015?

NOTE: Internal Revenue Code Section 6015(b), (c) and (f) outline the 3 avenues for relief from joint and several liability

Has the IRS filed a lawsuit or claim notifying you it intends to collect the joint tax liability from specific property belonging to you?
Have you received any IRS underreporting notices (such as a CP2000) where the underreported income belongs to your spouse?
Do you know the date of the IRS’ first letter of proposed deficiency?
Is the IRS also claiming that you underpaid or failed to pay the amount of tax owed according to the tax return(s) filed?
What year(s) did you allegedly underpay or fail to pay taxes? Check all that apply:
If more than one tax year is involved, do you know if you received separate deficiency notices?
In any tax year(s) where the IRS has asserted there was an underpayment or non-payment, did you make a separate tax payment(s)?
When filing a joint return, did you know that all or part of your share of any overpayment could or would be applied to your spouse’s pre-marital debt(s)?

(NOTE: Qualifying debts for the purpose of this question include past-due federal tax, state income tax, state unemployment compensation debts, child or spousal support, or federal non-tax debt like student loans)

Did you declare income on the joint return where part of your overpayment is being applied to your spouse’s debt(s)?

(NOTE: While the income reported can be passive income, it cannot include amounts received as public assistance or from social security)

Did you contribute money to pay the taxes due on the joint return where your overpayment is being taken and applied to your spouse’s debt(s)?
Will you suffer significant economic hardship (e.g. not be able to pay reasonable, basic living expenses) if the IRS continues to hold you jointly and severally liable and pursues collection action against you?
Did your spouse transfer property or property rights to you?
Were those transfers made under a divorce decree, separate maintenance agreement, or a written instrument incident to a maintenance agreement.
Does your former spouse have a legal obligation to pay these taxes either under the divorce decree or another agreement?
Did you know or have any reason to believe that your spouse would not honor the terms of the divorce decree or agreement and fail to pay the income tax liability?
In the years following the year(s) for which you are seeking relief, have you made a good faith effort to comply with the tax laws?