Legal Question in Tax Law in North Carolina

Spouse hasn't paid taxes since 1987

Since 1987, my spouse hasn't filed any taxes. He has worked as a sub-contractor and has been paid under the table for the most part. There are some years where he did receive 1099 forms (?) but never filed. I have filed every year and claimed HOH. We have been separated for a year at this time. He is refusing to pay any child support, bills, etc. My present attorney advised me not to push this issue. My attorney said I will be liable for half of the taxes due and this would be brought up if I push this in court. The IRS has contacted him throughout the years with letters and no action has been taken. Everything is in my name. We will be separated one year this month. Am I responsible for half of his tax debt? How do I reslove this matter?


Asked on 11/13/05, 3:48 am

1 Answer from Attorneys
Burton Haynes Burton J. Haynes, P.C.

Re: Spouse hasn't paid taxes since 1987

For a variety of reasons (including possible IRS claims against his future income and his interest in assets) your divorce attorney may be correct in recommending that you not push the issue of your soon-to-be-ex-husband not filing tax returns; however, the fear that you will be held liable by the IRS for half the unpaid taxes is not one of them.

As you explain the facts, you filed your own tax returns reporting and paying tax on your own income (whether you were properly entitled to use "head of household" filing status is another matter). Thus, the IRS has no ability to assert liability for your husband's taxes against you. One can only be held liable for a spouse's taxes (in non-community property states like North Carolina) by ELECTING to file a joint return. This is not an election the IRS can made for you. And having not made it, you are not liable for the unpaid taxes on your husband's income.

For more information, see my article on nonfilers, posted in the articles section of my website at www.bjhaynes.com.

Good luck.

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Answered on 11/13/05, 8:22 am


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