Taxpayer Says Innocent Spouse Relief Merits $310,800 Refund (1)

A Florida taxpayer is suing for a refund of more than $310,800 for the 2017 tax year based on allegations that the IRS unlawfully applied an overpayment toward an alleged 2008 tax liability even though she was entitled to innocent spouse relief for that year.

In her complaint filed against the federal government Thursday in the US District Court for the Southern District of Florida, Leslie Fox said the IRS initially denied her request for innocent spouse relief for the 2008 tax year in October 2022, but later granted it in August 2024.

Such relief blocks a taxpayer from having ...