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SourceLaw Dictionary Browse Letter I

Innocent Spouse

Legal definition for Indian law research

Definition

Innocent spouse, means a spouse who may be relived of liability for taxes on income that the other spouse did not include on a joint tax return. The innocent spouse must prove that the other spouse did not know and had no reason to know of the omission, and that it would be unfair under the circumstances to hold the innocent spouse liable, Black's Law Dictionary, 7th Edn., p. 793.

Definitions are for legal research. Always verify meaning in the context of the statute, judgment, or jurisdiction cited.

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