• The innocent spouse must prove that the other spouse omitted the income, that the innocent spouse did not know and had no reason to know of the omission, and that it would be unfair under the circumstances to hold the innocent spouse liable. [Cases: Internal Revenue 3566.1; Taxation 1014. C.J.S. Internal Revenue § 366; Taxation § 1703.]
innocent spouse
Tax. A spouse who may be relieved of liability for taxes on income that the other spouse did not include on a joint tax return.
