Innocent Spouse Relief

When Marriage Becomes a Tax Liability

Few situations feel more unfair than being held responsible for tax problems you didn’t create, didn’t know about, and had no control over. Joint tax returns create joint liability—but when that liability stems from your spouse’s actions, errors, or deception, fairness demands relief.

Innocent spouse relief isn’t just about money—it’s about justice, dignity, and your ability to move forward with your life. Whether you’re dealing with divorce, separation, domestic abuse, or simply discovering that your spouse made tax decisions that put your financial future at risk, you deserve protection.

At Frazier Law, we handle innocent spouse cases with the sensitivity they deserve while building the strongest possible legal case for your relief.

The Hidden Trap of Joint Tax Returns

When you sign a joint tax return, you become equally responsible for all taxes, penalties, and interest—even on income you never received or deductions you never claimed. This can destroy your financial future in several ways:

Wage Garnishments on Income You Never Saw The IRS can garnish your wages to pay taxes on your spouse’s unreported income, business profits, or fraudulent deductions.

Refund Seizures That Never End Future tax refunds—including refunds from your separate earnings—get applied to joint liabilities regardless of who created the debt.

Asset Seizures and Bank Levies Your separate property, bank accounts, and even retirement funds can be seized to pay joint tax liabilities you didn’t create.

Credit Destruction Federal tax liens filed for joint liabilities appear on your credit report and destroy your ability to obtain credit, buy a home, or even get certain jobs.

Ongoing Interest and Penalties The debt grows daily with compound interest and penalties, making escape increasingly impossible without legal intervention.

How We Secure Your Financial Independence

Eligibility Assessment & Strategic Filing

When you need to know if relief is possible

• Analyze your tax history under all three innocent spouse provisions (§6015(b), (c), and (f))
• Prepare comprehensive Form 8857 with supporting documentation and narrative
• Submit strategically to maximize chances of acceptance and minimize processing delays
• Coordinate with safety planning if domestic violence or control issues are present

Comprehensive Relief Development

For complex situations requiring extensive documentation

• Develop detailed personal and financial history demonstrating lack of knowledge or control
• Gather third-party statements, financial records, and expert testimony where needed
• Prepare alternative relief theories under multiple Code sections to maximize coverage
• Manage IRS correspondence and follow-up requests while protecting your privacy

Appeals Advocacy After Denial

When initial relief requests are rejected

• Analyze denial reasoning to identify errors in IRS analysis or application of law
• Prepare formal Appeals protest with legal precedents and strengthened evidence
• Present oral testimony and documentary proof to Appeals Officers with settlement authority
• Negotiate partial relief or alternative resolutions when full relief isn’t available

Litigation Support and Advanced Strategy

For high-value cases or complex legal issues

• Coordinate with Collection Due Process hearings to challenge underlying liability
• Prepare Tax Court petition to preserve rights when administrative appeals are exhausted
• Develop comprehensive trial strategy while maintaining Appeals track for settlement
• Protect against retaliation and ensure safety considerations are addressed throughout

Note: Trial preparation and representation handled through separate engagement

Our Compassionate Yet Strategic Approach

Step 1: Safe, Confidential Assessment We meet with you privately to understand your situation, assess safety concerns, and evaluate your eligibility under all available relief provisions. Your privacy and safety are our first priorities.

Step 2: Evidence Development We work with you to gather documents and testimony that prove your lack of knowledge, control, or benefit from the tax understatement. This often requires sensitive investigation into marital finances and decision-making.

Step 3: Strategic Presentation We package your case to maximize credibility and legal impact. IRS innocent spouse determinations often turn on seemingly small details that we know how to present effectively.

Step 4: Persistent Advocacy We handle all IRS communication, manage deadlines, and escalate through Appeals when necessary. You shouldn’t have to repeatedly explain your situation to different IRS employees.

Why Clients Choose Frazier Law for Innocent Spouse Relief

Specialized Tax Expertise in Family Situations Led by Charles R. Frazier, Esq., LLM (Tax), we understand both the technical tax law requirements and the family dynamics that create innocent spouse situations. Our expertise in complex tax matters helps us build stronger cases.

Multi-State Practice With National Reach Licensed in Tennessee, Michigan, and Texas, we handle innocent spouse cases regardless of where you live. These are federal tax matters that require federal expertise.

Advanced Financial Planning Background

• Certified Estate Planning Law Specialist (EPLS)
• Accredited Estate Planner (AEP)
• Charted Financial Consultant (ChFC)

These credentials demonstrate our ability to understand complex marital financial arrangements and position your relief case for long-term financial recovery.

Educator’s Approach to Sensitive Situations We explain your options clearly without judgment and help you understand exactly what relief is available and how we’ll pursue it. Clarity reduces anxiety during an already difficult time.

Protecting Clients From Individuals to Complex Estates

We represent individuals in straightforward divorce situations, complex cases involving business ownership or substantial assets, and everything in between. Every case receives thorough attention regardless of the dollar amounts involved.

Our approach always considers both immediate relief and long-term financial planning to ensure your recovery is comprehensive and sustainable.

Take the First Step Toward Protection

You don’t have to pay for someone else’s tax mistakes.

Schedule a confidential strategy session where we’ll assess your situation, explain your relief options, and outline exactly how we can help protect your financial future. Completely confidential, no pressure—just honest guidance when you need it most.

Because fairness matters, and you deserve protection.

Frequently Asked Questions