Innocent Spouse Rule
Even if you are estranged or no longer married to your spouse unless you qualify under the Innocent spouse rule, you are liable for any taxes due on a joint return you have filed. As for your spouse to qualify, he or she must have omitted income or made extra deductions. If you didn't know your spouse was doing so, then it would be unfair to hold you liable for your spouse's wrong, and you file an innocent spouse election with the IRS. But if, nevertheless, you knew that your spouse understated income, you will be held liable for the joint return.
Deductions
Many taxpayers often do not know whether they should take the standard deduction or itemize deductions. And this is a problem. As for deductions, then it seems that the standard deduction is more positive to the taxpayer. The standard deductions are different for many people. For married people they are $9,500. $7,000 if you are head of household, and $4,750 if you are single or married filing separately.
 If your itemized deductions exceed the above amounts then you should itemize deductions. These deductions include charitable contributions, interest costs, local and state taxes (excluding sales tax) medical and dental expenses, disaster and robbery loss, job and investment expenses, and educational expenses. If you are married filing separately, you must itemize deductions if your spouse does so, even if it's not as positive.
An Offer in Compromise
An agreement between a taxpayer and the IRS that resolves the taxpayer's tax debt is called an offer in compromise. By accepting less than full payment under certain circumstances, the IRS has the authority to settle federal tax indebtedness. There are many reasons for which a tax debt can be lawfully compromised. They are the following:
1. Doubt as to Liability
There is a doubt that the assessed tax is accurate.
2. Doubt as to Collectibility
You are afraid whether you could ever pay the full amount of tax owed.
3. Effectual Tax Administration
As for this reason, there is no doubt the tax is accurate, and no doubt that the sum owed could be collected. Nevertheless, there is an unusual circumstance that allows the IRS to believe a taxpayer's OIC. The taxpayer must demonstrate that collection of the tax would create an economic difficulty or would be wrong and unjust. This is important to be entitled for a compromise on this basis.
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