CALIFORNIA FAMILY LAW
...Income Tax Matters
......Tax Returns/Rates
.........Innocent Spouse Rule-Jt. Return
............Effect on Allocation of Debt
2 Cards On This Topic:

IRS finding that W is "innocent spouse" does not preclude Calif. court from ordering her to pay 1/2 of tax liabilities.

H's estate has no standing to challenge IRS decision that W is innocent spouse with no additional tax liability on joint returns.