CALIFORNIA FAMILY LAW
...Income Tax Matters
......Tax Returns/Rates
.........Innocent Spouse Rule-Jt. Return
............Participation, Nonelecting Spouse
4 Cards On This Topic:

Tax court lacked jurisdiction to hear H’s petition to review IRS’s grant of innocent spouse status to W.

Nonelecting spouse shall be given notice and opportunity to participate in innocent spouse determination.

Right conferred by IRC §6015 (e)(4) on nonelecting ex-spouse to “become a party” to other spouse’s request for innocent spouse relief does not give standing to appeal decision.

Nonelecting spouse should be afforded an opportunity to litigate the decision by CIR to grant relief from joint and several liability to the electing spouse.