Divorcing Couple Wife Needs Copies of Tax Returns Filed Jointly – How to Get?

[Terrence Power]

My client is divorcing her husband in a nasty divorce. He won’t relinquish any records to her. I’d like to get a copy of the last joint return filed, 2013, so I have some idea of their tax situation. She hasn’t filed since. I have transcripts and will file returns as MFS for 2014-2018.

Can she get a copy of the return using a 4506-T with just her signature? If not, any ideas on how to proceed?

Thx,

Terry

• This topic was modified 1 year ago by Sandi Leyva.

[samantha]

If you get a POA, you can pull the transcripts. Make sure to ask for Separate Assessment on the POA. I do it as unfortunately people leave things out. The ones I pull, the husband mirrors the wife assuming they filed joint.

[Terrence Power]

Thanks Samantha. I did pull the transcripts for the wife and the joint liability appears. What do you mean by requesting a “separate assessment”?

[samantha]

I’m far from the expert here but I had a client (now a regular tax client) and he had massive IRS probs from his ex-wife’s gambling problems. I kept pulling regular transcripts and couldn’t see the issues. They just had a note that the info was moved. The IRS rep also didn’t know (so that gives you an idea about the technical expertise of the person answering the phone). Turns out the IRS had done a separate assessment and moved the debt to a “different place” in their system. I was only able to access it by listing Separate Assessment on the POA request. I’m probably butchering the technical guidance but the point is, not everything is visible on the regular transcript.

Here is some guidance from IRS 21.6.8 Split Spousal Assessments are assessments against an individual taxpayer on a joint module (as shown on MFT 30). The individual assessment is made on MFT 31 or MFT 65. Both MFT 31 and MFT 65 can be created when the module meets one or more of the following conditions:
Collection action is prohibited against only one spouse.
Each spouse is liable for different amounts.
Each spouse has different penalty and/or interest suspension periods.
Each spouse has a different statute of limitations.

[Terrence Power]

Thanks again. It sounds like the service does the special assessment is that right? I wonder under what circumstances do they do that? Where on the 2848 is the request made? Is there a box to check or do you just request it under the acts authorized, line 3?

I’m thinking I’m going to try to use 6015(f) and maybe see if I can get her CNC or file on OIC. The statute for innocent spouse has passed, unfortunately. This is all new territory for me.

[samantha]

I think it is new territory for all of us except Eric. I don’t really know why they do it or when, in my situation they decided that the husband was the best bet to get their money as he had a job and came after him for all of it, even though the divorce court split it. I know this because that was their response.

I do it because I don’t want to do a IA and then find out they had been married and this is out there.

You just put it on in the same section, section 3, just say Special Assessment and 1040 and the years 2000-2021.

[Terrence Power]

Got it, thanks again Samantha. Maybe Eric can pipe in as to the reasons why there would be a separate assessment made by the IRS, what causes it to happen.

[Eric Green]

Once the couple is divorced the IRS enters a Separate Assessment on each so it can track what happens to each separately. For instance wife gets into a payment plan but husband is CNC. Make sense?

[Terrence Power]

Got it. So can I get the wife CNC or in an OIC prior to divorce?

[Author]

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