H.R. 6362 creates a new tax relief option for survivors of domestic violence or abuse who filed joint tax returns with their abuser. The bill allows an abused spouse to be relieved of liability for unpaid taxes, penalties, and interest caused by errors or understatement made by their spouse on a joint return, if the survivor can show they either didn't know about the errors or were prevented from challenging them due to fear, threats, or duress from their spouse. Additionally, the legislation presumes that if an abuse survivor provides evidence of domestic violence, any tax understatement they knew about was caused by pressure or fear from their abuser—making it easier for them to qualify for relief. To protect the survivor's safety, the IRS is prohibited from notifying the abusive spouse that relief is being sought or mentioning domestic abuse in any communications. The bill takes effect immediately upon enactment and applies to all relief requests made after the law passes.
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