Dealing with IRS issues can be tough. Innocent Spouse Relief offers a way out if your spouse messed up on taxes. A key part of applying is a “Written Explanation” letter. This letter tells the IRS why you should not be held responsible for your spouse’s tax errors.
Writing this letter can feel daunting. Where do you even start? What details should you include?
Don’t worry, we’ve got you covered. We’re sharing sample letters to guide you. Use these templates to craft your own strong, clear explanation to the IRS.
Written Explanation Sample Letter To Irs Innocent Spouse Relief
[Your Name]
[Your Address]
[Your Phone Number]
[Your Email Address]
[Date]
Internal Revenue Service
Innocent Spouse Relief
[IRS Address]
Subject: Written Explanation for Innocent Spouse Relief Request
Dear Internal Revenue Service,
This letter is to provide a written explanation supporting my request for Innocent Spouse Relief under Section 6015 of the Internal Revenue Code. I am seeking relief from tax liabilities related to [Tax Year(s)] that are attributable to the actions of my former spouse, [Spouse’s Name], whose Social Security number is [Spouse’s SSN].
During the tax year(s) in question, I was married to [Spouse’s Name]. I signed the joint tax return(s), but I did not know, and had no reason to know, that the return(s) contained incorrect information. Specifically, [Spouse’s Name] [Describe the specific actions of the spouse that led to the tax liability. Be clear, concise, and factual. Examples: failed to report income, improperly claimed deductions, or engaged in fraudulent business practices].
I was unaware of these actions because [Explain why you were unaware. Examples: my spouse handled all financial matters, my spouse concealed information from me, I had limited involvement in the business]. I believed that the tax return(s) we filed were accurate and complete, based on the information provided to me by [Spouse’s Name].
Since [Date of Divorce/Separation/Knowledge], I have become aware of the discrepancies in the tax return(s). I believe it is unfair for me to be held responsible for the tax liabilities resulting from [Spouse’s Name]’s actions.
I am now [Describe your current financial situation. Examples: employed as a [Job Title], struggling to make ends meet, facing financial hardship]. Paying the tax liability would create a significant financial burden for me and my family.
I respectfully request that the IRS grant me Innocent Spouse Relief. I am confident that the information provided in this letter and the attached documents demonstrates that I meet the requirements for relief under Section 6015.
Thank you for your time and consideration. I look forward to your response.
Sincerely,
[Your Signature]
How to Write Written Explanation Sample Letter To IRS Innocent Spouse Relief
Subject Line: Clarity is Key
- Be exceedingly clear. The subject line should immediately signal the purpose of your correspondence.
- Example: “Request for Innocent Spouse Relief – [Your Name] – [Tax Year]”
- Avoid ambiguity; precision averts potential bureaucratic snags.
Salutation: A Formal Overture
- Address the IRS appropriately. “Dear Internal Revenue Service” or “To Whom It May Concern” are acceptable, albeit impersonal.
- If you possess the name of a specific agent, employing it demonstrates diligence.
- Maintain a respectful tone; obsequiousness is unwarranted, but civility is paramount.
Introduction: Setting the Stage
- State your name, Social Security number, and the tax year(s) in question.
- Explicitly declare that you are seeking Innocent Spouse Relief under Section 6015 of the Internal Revenue Code.
- Briefly allude to the reason for your request—e.g., understatement of tax attributable to your spouse.
Body Paragraphs: Elucidating Your Case
- Detail the circumstances surrounding the tax liability. Was there fraudulent activity? Did you lack knowledge of the understatement?
- Provide specific instances and dates if possible. The more granular the details, the more persuasive your argument.
- Explain why it would be inequitable to hold you liable for the tax debt. Did you derive no benefit from the unpaid taxes?
- Refrain from emotional diatribes; factual exposition is more convincing.
Supporting Documentation: Corroborating Evidence
- List all documents enclosed with your letter. This might include bank statements, divorce decrees, or affidavits.
- Ensure all documents are clearly labeled and referenced within your explanation.
- Duplication is preferable to omission. Err on the side of providing too much information.
Conclusion: Reinforcing Your Plea
- Reiterate your request for Innocent Spouse Relief.
- Express your willingness to cooperate fully with the IRS in their review.
- Provide your current contact information, including phone number and email address.
Closing: A Professional Farewell
- End with a formal closing such as “Sincerely” or “Respectfully.”
- Sign your name legibly.
- Include your typed name beneath your signature for clarity.
- Retain a copy of the letter and all supporting documents for your records.
Frequently Asked Questions: Innocent Spouse Relief Explanation Letter
Navigating the process of requesting Innocent Spouse Relief from the IRS can be complex. This FAQ section provides answers to common questions regarding the written explanation required as part of your application.
What is the purpose of the written explanation in my Innocent Spouse Relief request?
The written explanation provides the IRS with a detailed account of why you believe you should be relieved of responsibility for tax liabilities arising from your spouse’s or former spouse’s actions.
What information should I include in my written explanation?
Include specific details about the tax errors, your lack of knowledge of those errors, and any circumstances that support your claim that it would be unfair to hold you liable for the tax debt.
How long should my written explanation be?
The length of your explanation will vary depending on the complexity of your situation. Aim for a clear, concise, and thorough explanation that addresses all relevant facts and circumstances.
Should I include any supporting documentation with my written explanation?
Yes, include any documents that support your claims, such as financial records, legal documents, or any other evidence that strengthens your case for Innocent Spouse Relief.
What happens after I submit my written explanation to the IRS?
The IRS will review your explanation and supporting documentation to determine whether you qualify for Innocent Spouse Relief. They may request additional information or documentation during their review process.
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