White Paper

18 Pages
  • 18 Pages

Making a Joint Return and Relief From Joint and Several Liability: Innocent Spouse


Understand the different filing options and the different types of relief available to avoid joint and several liability.

The tax code requires anyone liable for federal income tax to file a federal tax return and report their gross income. Individuals subject to tax must select a filing status to determine the appropriate tax rate to be applied. The available filing statuses are unmarried individuals, heads of household, married filing jointly, and married filing separately. Married couples may calculate their Federal income tax liability by filing a joint federal income tax return. This white paper focuses primarily on spouses who file a married filing jointly return.



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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