“Innocent spouse”

April 29, 2013

  • 220 Internal Revenue
  • 220V Income Taxes
  • 220V(L) Persons Liable
  • 220k3571 k. Evidence.

220 Internal RevenueTaxpayer claiming relief as “innocent spouse” for tax deficiency assessment asserted against him/her on couple’s joint return has burden of proving entitlement to relief sought.
Clevenger v. C.I.R., 826 F.2d 1379 (4th Cir. 1987)