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Marital Abuse
If abuse does not rise to the level duress, then the
electing spouse’s level of influence with respect to
the unpaid tax must be evaluated.
There have not been any claims of marital abuse.
The representative explained that duress is the most
compelling reason for requesting equitable relief.
Mrs. Beatty would not have signed joint tax returns
with her husband if she had not heard the judge order
returns to be filed. She feared that her husband would
go to jail if she did not sign the returns presented to
her. Mrs. Beatty did not have a filing obligation of
her own because she had withholdings from her paycheck
to more than cover any taxes due on her own income.
She certainly would not have filed jointly if she had
understood the ramifications.
Mrs. Beatty signed the tax returns under duress. The
returns may be invalid joint return.
Joint Returns: Joint and Several Liability: Duress,
fraud or misrepresentation
A wife was liable for tax on a joint return where the
evidence failed to show that she was unwilling to sign
the return or that her husband made her sign the return
under threat of force. Fear alone is insufficient to
prove duress.
Although it is unfortunate that Mrs. Beatty was not
aware of and was not informed of her options, ignorance
of the law is no excuse. Mrs. Beatty cannot be re-
lieved of her joint liability simply because she didn’t
know the tax laws. In order for duress to be a factor,
Mrs. Beatty would have to show that she had no choice
and that she was reluctant to sign a joint return. In
this case, Mrs. Beatty did have a choice. She could
have filed separately whether or not she realized it at
the time. Further, she was not reluctant to sign the
joint returns. In fact, she was eager to do whatever
was asked of her at the time. No one forced Mrs.
Beatty to sign joint tax returns against her will.
Duress did not occur and is not a factor to consider in
this case.
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Last modified: November 10, 2007