Tax Relief for Domestic Violence Survivors
Author: Tracey M. Roberts, J.D., LL.M..
Source: Volume 11, Number 01, Summer 2018 , pp.49-57(9)
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Abstract:
Financial abuse often accompanies the other subtypes of intimate partner abuse. Many battered women are not only harmed physically and mentally by their batterers, but many find themselves, after the separation, in the position of being unwitting victims of their partner’s financial irresponsibility. Some are left responsible for thousands of dollars’ worth of unpaid taxes on income that their abusers neither disclosed to nor shared with them. Thankfully, there are federal remedies designed to assist victims of this insidious form of financial abuse. In this article, author Tracey Roberts instructs readers on applying the relevant tax laws that can be used to obtain relief for innocent partners who would otherwise have to pay the price for the financial sins of their abusive partner.Keywords: Exceptions to Joint and Several Liability; Innocent Spouse Relief; Allocation of Deficiency; Equitable Relief; Injured Spouse Relief
Affiliations:
1: Cumberland School of Law, Samford University.