Spouses filing a joint federal income tax return generally are both liable for the tax owed. But those who qualify may seek “innocent spouse relief” from joint liability. In one case, the ex-wife of an attorney-turned-physician was denied this relief relating to tax returns filed for 2008-2010. She signed the returns and said she assumed the taxes were paid. The 11th Circuit Court of Appeals found that she was aware of prior IRS problems, had actual knowledge of their finances and had reason to know he couldn’t pay the taxes. Her income fell below poverty level, but the court said she failed to show she’d suffer economic hardship if held jointly liable for the taxes. (Sleeth, CA11, 3/19/21)