Abstract
The IRS offers an Innocent Spouse Protection provision allowing innocent spouses protection from the consequences of their partner's tax fraud if they filed a joint return. However, this protection fails to protect the most vulnerable innocent spouses – domestic abuse victims. The IRS has tried to help domestic abuse victims in tax fraud situations; however, their attempts have been unsuccessful as this protection is rarely granted, leaving innocent people liable for their partner's tax fraud. This Note proposes that the IRS amend their standard of review and code when admitting evidence of domestic abuse to better protect abuse victims.
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