In general, married taxpayers who file joint tax returns are jointly and individually liable for the tax due on them. But spouses may be eligible for “innocent spouse” relief if they can prove they didn’t know about a tax understatement. In one new case, the U.S. Tax Court ruled that a disabled ex-wife qualified for relief because she showed that it would be inequitable to hold her liable. She had been living apart from her ex-husband, paying her own expenses, while not having access to their joint account or being involved in his businesses. (TC Memo 2018-156)

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