The IRS does not care about the divorce decree. However, you may want to speak to an accountant or tax attorney in regard to innocent spouse relief. Also, your divorce decree should state who is entitled to claim the children. If it does not and the children are with you, then you, again, should possibly speak to another accountant as the rules regarding claiming the children are clear. Best of luck to you.
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Generally, the IRS is not going to be subject to the provisions of the decree. For specific legal advice pertaining to your situation you should consult an attorney about the facts/specifics of your case.
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Since both you and your ex-husband filed a joint return, you are both responsible for the liability, even after divorce. Even if your ex-husband is responsible for the tax per the divorce decree, the IRS will still try to collect from you to pay off the tax liability.
As the other attorneys mentioned earlier, you should contact an attorney experienced in these matters to see if you are eligible for some sort of relief, such as innocent spouse, or possibly an offer in compromise.
Anna Barsegyan (818) 396-8272. The statement above is general in nature and does not constitute legal advice since not all the facts are known. You should retain an attorney to review all the facts specific to your case in order to receive advise specific to your case. The statement above does not create an attorney/client relationship. Answers on Avvo can only be general ones, as specific answers would require knowledge of all the facts. As such, they may or may not apply to the question.
As the other attorneys have mentioned, the IRS is not bound by your divorce decree's allocation of the tax liabilities solely to your husband. When a couple files a joint return, the IRS can collect any unpaid tax or tax deficiency from either spouse. The IRS usually goes after the "lowest hanging fruit" when seeking to collect an unpaid joint income tax liability, such as against the spouse who regularly receives income tax refunds, has a regular wage or salary, has a bank account, etc. On the other hand, the IRS often takes little (or no) collection action against a spouse who is difficult to locate, has his own business, does not maintain bank accounts, is employed in the "underground" economy, etc.
Your only way around this dilemma may be to file a Request for Innocent Spouse Relief, Form 8857, with the IRS if you qualify for one of the three forms of such relief provided. I appended Form 8857 in my answer to your previous post, along with IRS Publication 971 and other information. Good luck!
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As other colleagues mentioned both spouses are jointly and severally responsible for Married Filing Jointly tax returns. In other words, the answer if NO. Mr. Richard Stack provided you with the best option regarding the innocent spouse relief. Unfortunately, they may have no mercy on you, though. Another option, again a long shot, would be that you may discuss this problem, the divorce decree and the settlement with the ex and see if you get any reimbursement from him. Good luck.
My colleagues all give good advice on the innocent spouse relief topic. Only point I want to make is inquire as to what your divorce decree states about sharing of tax liabilities between you and ex? Is not unusual for a good divorce lawyer to recognize this potential matter as something to deal with in terms of having one spouse indemnify the other for any tax liabilities that may arise on a joint return such as in your situation. Check your decree to see if you have recourse against ex to be able to seek recovery of the taxes you paid on behalf of the ex.
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