White Paper

13 Pages
  • 13 Pages

Litigating Innocent Spouse Cases in Tax Court and Beyond


Receive an overview of innocent spouse cases.

Under I.R.C. 6015(e), a requesting spouse may petition the Tax Court for relief from joint and several liability on a joint return following the Commissioner’s denial of such claim. Innocent spouse may be litigated in connection with a standalone innocent spouse case, a deficiency case, or a collection case. This white paper reviews these different types of cases.



Frank Agostino

Frank Agostino

Agostino & Associates

  • President of Agostino & Associates, a law firm in Hackensack, New Jersey specializing in civil and white collar criminal litigation, tax controversies and tax planning
  • Prior to entering private practice, he was an attorney with the Internal Revenue Service’s District Counsel in Springfield, Illinois and Newark, New Jersey; he also served as a Special Assistant United States Attorney, where he prosecuted primarily criminal tax cases
  • Frequent speaker and author on tax controversy and litigation matters
  • Serves on the advisory board of the Journal of Tax Practice and Procedure; actively involved with the American Bar Association and the New York County Lawyers’ Association
  • President of the Taxpayers Assistance Corp., which provides tax and legal advice to low income taxpayers in the NY/NJ area
  • J.D. degree, New York Law School; B.A. degree, City College of New York; LL.M. degree in taxation, New York University School of Law
  • Can be contacted at 201-488-5400 or [email protected]

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