The concept of “Innocent Spouse” refers to a provision in the tax law of many countries, including the United States, that provides relief to a spouse who may not be held responsible for the tax liabilities incurred by their partner. In the U.S., this provision is known as the “Innocent Spouse Relief” and is governed by the Internal Revenue Service (IRS) under the U.S. tax code.

When a couple files a joint tax return, they are both jointly and severally liable for any tax owed, including any penalties and interest that may arise from errors or omissions on the return. This means that both spouses are equally responsible for the full amount of tax due, regardless of which spouse may have caused the error or omission. However, the Innocent Spouse Relief provision provides an exception to this rule, allowing an innocent spouse to be relieved of tax liabilities that are attributable to the other spouse’s wrongdoing or error.