INNOCENT-SPOUSE RULE

A relief gauge into the tax code which allows an eligible individual to avoid paying his or her spouse’s tax if reported incorrectly. It is applicable to a spouse who can prove that he or she did not incur the tax and somewhat benefit from failure to pay off. The rule is designed to safeguard individuals from tax liabilities incurred as an outcome of evasive or dishonest financial behavior by their husband or wife, or from divorces where an individual fails to pay tax on the income he or she earned and aim to leave the other spouse with the tax.