When a married couple files a joint return, each spouse can be held liable for any balance owing on the return filed.  This means if there is a balance due on the joint return the IRS can take collect action on BOTH spouses since this is joint liability.  If the joint return is later audited or there were errors made on it which results in an increase to the tax liability, BOTH spouses are responsible for paying the taxes and the IRS can collect from either spouse to satisfy the tax debt. This is referred to as joint and several liability.  

ISR is initiated by the taxpayerin order to reduce a spouse’s liability on joint tax years. Most often it is helpful when one spouse believes (taking into account all the facts and circumstances) they should not be responsible for all/part of the balances owing on their joint liability.  This can be a helpful process when the tax owing is attributable to one spouse over another. It also helpful to use this process when divorce decrees allocated tax liabilities between former spouses. To request relief, the taxpayer must file Form 8857,Request for Innocent Spouse Relief. The Form 8857 may be given to an examiner during an audit to include in the examination results. 

When you file jointly with your spouse, you are both JOINTLY responsible for any the tax, interest and penalties due on the return including any taxes the IRS may add to the balance from errors or audits made to your return.  This is true even if you later divorce, your divorce decree states that your spouse is responsible for the taxes or your spouse earned all of the income reported on your joint return. 

The IRS will attempt to collect the outstanding taxes from you and your spouse/former spouse. ISR is a way to request the IRS consider a more equitable allocation of the liablity.    

The first thing to do is to check the return address on your letter to be sure it’s from the Internal Revenue Service and not from another agency, and not some type of a scam to obtain personal information from you.  If you suspect the letter to be a scam, report it to the IRS at Report Phishing | Internal Revenue Service (irs.gov).  

• If the letter is authentic, follow the instructions in your letter.   
• If you feel you should not be held responsible for the debt, review the flow charts in IRS Publication 971. These flow charts will help you determine if you may qualify for relief.  
• To apply for relief follow the instructions for filing Form 8857. Answer the questions as honestly and completely as you can. Attach copies of domestic orders, divorce decrees, letters, anything you believe would help your case.  
• Respond to any subsequent letters regarding your claim as quickly as you can. 
•  Request for Innocent Spouse Relief should be filed as soon as possible.
• Please be aware as a part of processing your Form 8857, the IRS is required by law to contact your spouse or former spouse to ask if they want to participate in the process.  Unfortunately, there are no exceptions even for victims of spousal abuse or domestic violence.  However, the IRS will not disclose your address or anything about your claim contents other than you have filed a request for relief.  
• During the time your claim is being processed collection efforts will not be taken against you. Note that this extends the time the IRS has to collect from you if your request is denied. 
• Refunds may be available – depending on the type of relief you qualify for.  It may take up to 6 months for the IRS to make a determination on your claim for relief.  
• If your request for relief is denied, you can appeal that determination within 90 days of receipt of the letter. Do not delay in requesting your Appeal.