The general rule is that anyone filing a joint tax return is fully responsible for the tax liability of his or her husband or wife. The Internal Revenue Code however contains the innocent spouse relief provisions that allow a husband or wife to avoid this liability in certain situations where it would be inequitable to make them pay. A classical example of when these provisions were meant to provide protection might be the husband, who does not tell his wife about an extra fee he earned from a side job, and who then uses that extra money to support a mistress. In this case the wife should be filling out form 8857 to seek relief.
As a divorce attorney will tell you though, there are situations where innocent spouse relief is not available. Specifically it only covers income taxes that are reported on a joint tax return. Furthermore, it is not available if the innocent spouse has already entered into an offer in compromise or a closing agreement with the IRS that settles the liability. Finally, it will not apply, if the spouses transferred assets between themselves as part of a scheme to commit fraud.
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