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Installment agreement after Divorce

Adri
Level 3

Divorce says husband alone will be responsible for couple's past due tax obligations (around 100k). Husband is ok with that and wants me to request an installment agreement but... wants to make sure wife has no obligation since he will pay the balance.

1. Will IRS accept the judge's decision?    2. Will IRS accept a 9465 signed only by him?  

thank you for your help

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4 Comments 4
abctax55
Level 15

The IRS is not legally bound by the divorce decree.  Once she signed that return, with that liability, she is jointly/severally liable for the debt (baring any innocent/injured spouse possibilities).

IDK, but I'd guess the IRS *might* accept the installment agreement with just his signature (maybe the instructions address this), but that wouldn't mean the IRS wouldn't come after her if he doesn't pony up on time. 

HumanKind... Be Both
Adri
Level 3

Thank you very much for your answer! 

BobKamman
Level 15

The Form 433-D (Installment Agreement) has a place for both signatures when it is a joint liability.  IRS is not going to accept it if just one spouse tries to submit it.  How do they know the wife is not sitting on $1 million and can full pay right now?  Or the husband is just trying to delay collection until his liability can be discharged in bankruptcy?  

Adri
Level 3

Very good point. Thanks for your answer.