Legal Question in Tax Law in Virginia

Re: Tax Liability of Spouce

You are not liable for your spouse's sole taxes. However, you must be cautious on three points:

1. If you file a joint return with you spouse in the future, you will likely be liable for any arising tax liability.

2. If you file jointly and are owed a refund, the IRS will keep the refund and apply it to your husband's tax liability except to the extent you can prove the refund is attributable to your income alone.

3. If you purchase property jointly with your spouse, even if as tenants by the entirety, under a US Supreme Court ruling last year, the property is subject to IRS liens to the extent of the liable spouse's interest.

You should consult with local counsel before you do any of the above.

John D. Sawyer

Sawyer & Azarcon

Fairfax, VA

Re: Tax Liability of Spouce

You will not be directly liable for your spouse's pre-marriage liability. Nevertheless, you need to be cautious in titling assets. First, do NOT maintain a joint bank account. The IRS can seize the entire account. Second, do not title any real estate in joint names. A Federal Tax Lien would apply against any joint prperty and may impair the sale. Finally, if your spouse needs to enter into an installment agreement, your income will be included as an available resource.

Please see my web site http://taxesq.com for more information.