A person can't be relieved of liability for a tax deficiency under the innocent spouse rule unless that person was forced to sign the tax return under duress.

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While duress may be a factor considered in determining innocent spouse relief, it is not the only factor. The IRS will also consider whether the requesting spouse had actual knowledge of the understatement of tax, and whether it is inequitable to hold the requesting spouse liable for the deficiency.

A Person Can't Be Relieved of Liability for a Tax