Innocent Spouse - Definition - Law Dictionary Home Dictionary Definition innocent-spouse

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.