Mr. and Mrs. Clyde were married for 21 years before Mrs. Clyde divorced her husband in 2015. This year, the IRS determined that the Clydes underpaid their 2014 tax by $19,650. In which case would Mrs. Clyde be relieved of liability for the underpayment under the innocent spouse rule?

Question

Quizplus · Accepted Answer

Mrs. Clyde would not be relieved of liability under the innocent spouse rule in any of the given scenarios. The innocent spouse rule requires that the spouse seeking relief did not know and had no reason to know of the understatement of tax, among other conditions. None of the options provided meet these criteria.

Mr and Mrs