9.3.1 General Principles

Both federal and Louisiana law have provisions that relieve innocent spouses from tax deficiencies or understatements. You should be able to identify when a client may have a potential innocent spouse relief claim. Appropriate claims should be filed with both the IRS and the Louisiana Department of Revenue. Innocent spouse relief often arises in domestic violence cases.

Innocent spouse relief cases are complex.1  The IRS has a spousal tax relief eligibility explorer on its web page to assist with evaluating eligibility for innocent spouse relief. It is recommended that these cases be referred to a Low-Income Taxpayer Clinic or other tax law specialist.

• 1For a comprehensive discussion of § 6015 innocent spouse relief, see Robert B. Nadler, A Practitioner’s Guide to Innocent Spouse Relief: Proven Strategies for Winning Section 6015 Tax Cases (2011). This manual is currently out of print but is available from the law library of the Texas A&M University School of Law. The manual is free to LITC attorneys and to private practitioners for a small fee.