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HR6362119th CongressWALLET

Tax Fairness for Abuse Survivors Act

Sponsored By: Representative Mace, Nancy [R-SC-1]

Introduced

Summary

Protects survivors of domestic violence from joint tax blame. This bill would create a way for a spouse who was abused to seek relief from tax, interest, and penalties that come from another spouse's erroneous items on a joint return.

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  • Survivors and families: A requesting spouse could be relieved of tax, interest, and penalties to the extent an understatement on a joint return is attributable to the other spouse. They may submit evidence of domestic violence or abuse and, if they do, get a default presumption that fear or duress caused their failure to challenge the understatement.
  • Nonrequesting (other) spouse: The bill makes clear the tax attributable to the nonrequesting spouse's erroneous items remains their responsibility and is not shifted to the requesting spouse.
  • IRS and procedures: Section 6015 would be amended and regulations required so notices do not disclose the abuse claim and so relief requests and notice procedures conform to the new protections.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Joint tax relief for abuse survivors

If enacted, this would let a spouse who filed a joint return ask the IRS to remove tax, interest, and penalties caused by the other spouse’s understatement. You would need to show you or a family member were victims of domestic violence by the other spouse. You must also show either you did not know and had no reason to know about the understatement when you signed, or you knew but stayed silent because of fear, pressure, threats, or duress. You could submit evidence of abuse; if you do, the IRS would presume any understatement by you was due to duress for this test. IRS notices to the other spouse would not mention your request or the abuse and would only say the return is under review; relief would apply to requests filed after enactment.

Sponsors & CoSponsors

Sponsor

Mace, Nancy [R-SC-1]

SC • R

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

No roll call votes available for this bill.

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