Taxpayers in North Carolina may be interested to learn about a policy change at the IRS that could be a big relief to people whose spouses intentionally deceived them about their tax filings. Known as the innocent spouse defense, many people in recent years may have had difficulty getting relief if they did not request it in time. However, the IRS is being more lenient about the rule.

As a result, innocent spouses who might have otherwise been on the hook for unpaid taxes would still be liable for them on what was essentially a technicality. The national taxpayer advocate, however, has been urging that the IRS take a look at the policy because it might be hurting those whom it was supposed to be helping.

Until this relatively recent change in philosophy, the IRS would not generally grant relief if a spouse signed a return that he or she knew was fraudulent. However, this did not take into account spouses who would do so under threat of abuse when the other spouse had financial control. As one expert says, "Knowledge is no longer a fatal factor." As many as 90 percent of taxpayers who assert the innocent spouse defense are women.

Currently the agency sees about 32,000 innocent spouse cases filed every year, and only about one-fifth of them are granted full relief. That number will likely change, but it is not known by how much. People who think they may fall under the criteria as an innocent spouse can work with a tax attorney to determine the best process for them to pursue.

Source: The New York Times, "For 'Innocent Spouses,' a Helpful Shift in I.R.S. Policy," Carla Fried, Feb. 11, 2012