Question

1.When the IRS assesses additional tax, penalties, and interest on a married couple's joint return due to erroneous items reported by one spouse (or former spouse), the __________.

a.Non-defaulting spouse should request innocent spouse relief.

b.Taxpayers should submit a joint offer in compromise.

c.Defaulting spouse should request a certificate of non-attachment.

d.Non-defaulting spouse should request relief as an injured spouse.

2.When the IRS offsets a married couple's joint refund because one spouse defaulted on a federally-guaranteed student loan, the __________.

a.Non-defaulting spouse should request innocent spouse relief.

b. Taxpayers should submit a joint offer in compromise.

c. Defaulting spouse should request a certificate of non-attachment.

d. Non-defaulting spouse should request relief as an injured spouse.

Answer 1

Solution. 1.The correct answer is option a)non-defaulting spouse should request innocent spouse relief.

Explanation: According to IRS, the one spouse should request for innocent spouse relief in case of married couple's joint return. Other options hold false. The other option of relief applicable will be in case of separated partners not living together or, equitable relief.

2.The correct answer is option d)non-defaulting spouse should request relief as an injured spouse.

Explanation: According to IRS, when one spouse defaults on federally-guaranteed student loan, the non-defaulting spouse should request relief as an injured spouse meeting all necessary criteria/requirements definition of an injured spouse. Other options hold false.