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Joint and several liability

When two people sign a joint tax return, they are both equally responsible for all taxes, interest, and penalties, even if one person made a mistake or misrepresented income. The IRS can pursue either person for the full amount owed.

Understatement of tax

When the amount of tax reported on a tax return is less than the actual amount of tax legally owed, often due to errors, omissions, or incorrect reporting of income or deductions.

Erroneous items

Any incorrect or false information, claims, income, or deductions reported on a tax return that lead to an understatement of the true tax owed.

Requesting spouse

The individual who filed a joint tax return and is asking the IRS for relief from tax liability due to domestic violence or abuse by their former or current spouse.

Nonrequesting spouse

The individual who filed a joint tax return and is identified by the requesting spouse as having caused the tax errors and engaged in domestic violence or abuse.

Internal Revenue Code of 1986

The main body of federal tax laws in the United States, which the IRS uses to administer and enforce tax collection.