Taxpayers have the right to:
- File a separate return even if they’re married.
- Review the entire tax return before signing a joint return.
- Review supporting documents for a joint return.
- Refuse to sign a joint return.
- Request more time to file their tax return.
- Get copies of prior year tax returns from the IRS.
- Seek independent legal advice.
- A taxpayer signs a joint return with their spouse.
- The taxpayer thought their spouse paid all taxes due.
- The IRS contacts the taxpayer because the taxes shown on the joint return were not paid.
- The taxpayer signs a joint return with their spouse.
- The taxpayer didn’t know about their spouse’s unreported income or erroneous deductions.
- The IRS adjusted the taxes due because of their spouse’s improper items.
- Publication 504, Divorced or Separated Individuals
- Taxpayer Bill of Rights
- IRS Publication 971, Innocent Spouse Relief