CALIFORNIA FAMILY LAW
...Income Tax Matters
......Tax Returns/Rates
.........Innocent Spouse Rule-Jt. Return
............Effect on Allocation of Debt
3 Cards On This Topic:

H's estate has no standing to challenge IRS decision that W is innocent spouse with no additional tax liability on joint returns.

The trial ct. is not bound by the IRS's innocent spouse determination and may treat the tax liability as a community debt.

IRS finding that W is "innocent spouse" does not preclude Calif. court from ordering her to pay 1/2 of tax liabilities.