I am married and have been filing my joint tax returns electronically for years. I recently filed for divorce and my spouse is now claiming that I committed fraud by establishing an electronic pin number for her without her permission. I had her permission but she is trying to use this as leverage in the divorce proceedings. She is telling me that the IRS is coming after me and that I am in serious trouble with them. Is there any validity to her claims? Do I need legal representation?
She is also claiming that she has went back and filed amended returns for all years of our marriage to claim �married but filing separately�. How might this effect the returns already filed?
2 Answers from Attorneys
The effect of your wife's claims regarding filing of past income tax returns will
depend on her involvement in the tax returns, her share of income in the
returns and other minor issues. It is not an important issue regarding
dissolution of marriage unless she can show fraud or deception. Any
spouse may apply for relief as an "innocent" spouse or an "injured"
spouse. Her filing of amended returns will likely increase any tax
liability for those years for you. The amended returns will result in
separate returns for each of you, with higher tax rates and less deductions.
If you don't have her permission, signatures on tax returns, or other proof
that she was involved in the tax returns, her filing of amended returns
and claim of injured or innocent spouse may be approved.
An election to file income tax returns jointly is a unique opportunity available only to individuals who are married to each other. Once the election is made (by filing a joint income tax return) the election is irrevocable: this means that once the deadline for filing the tax return has passed, a taxpayer cannot amend filing status from joint to separate.