Legal

Taxes and the IRS

Economic Justice: Taxes,the Internal Revenue Service and Sexual Assault

If the victim is married to her abuser, there may be many negative, financial repercussions.  

Many men who physically abuse their partners, including raping or sexually abusing their partners, also engage in financial abuse.  Financial abuse can include such broad-sweeping actions as:

-preventing victims from working outside of the home; forcing victims to ask for money and/or giving them a fixed allowance and demanding detailed accounting (e.g. by presenting receipts);

-maintaining sole access and control over bank accounts;

-keeping victims completely and deliberately uninformed or misinformed about financial resources (e.g. any property, livestock, retirement accounts, stocks, income from part-time jobs or crafts);

-and requiring or forcing victims to sign (without reviewing or understanding) or forging victims’ signatures on important financial documents such as income tax returns.

Further, many couples file a joint tax return, even if they are going through a divorce or separation.  Although it is unfair, the victim/wife can still be held responsible for all of the taxes due even though the abuser/husband may have earned all the income. The victim/wife can still be held responsible by the IRS even if there is a divorce with a court order holding an abuser/husband “responsible for any amounts due on previously filed joint returns.”  Court agreements are only binding as to the parties to the divorce. The Internal Revenue Service (IRS) can hold the innocent spouse accountable for all of the abuser/husband’s tax mistakes.

Luckily, there are several avenues for tax relief for innocent spouses.  First, the innocent spouse may be eligible for Innocent Spouse Relief through the IRS.  This form of relief is not easy to prove.  The victim must establish that she did not know or have reason to know of a mistake with the couple’s tax returns.  Moreover, the fact that he typically did all the tax returns and she just signed them is generally not enough for her to escape liability.  Other methods the victim can employ to escape the tax mistakes or crimes committed by her abuser-spouse include: relief from liability arising from community property law; other equitable relief; or a request for separation of liability. 

Contact NICCSA

4015 E. Paradise Falls Dr. Suite 131, Tucson, Arizona 85712

Phone: (520) 623-8192
Fax: (520) 623-8246

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*National Tribal Trial College is a project of the Southwest Center for Law and Policy (www.swclap.org) This project was supported by Grant No. 2011-TA-AX-K045, awarded by the Office on Violence Against Women, U.S. Department of Justice. The opinions, findings, conclusions, and recommendations expressed in this publication/program/exhibition are those of the author(s) and do not necessarily reflect the views of the Department of Justice, Office on Violence Against Women.