Divorce is a bitter truth of everyone’s life but an innocent spouse should not suffer for their former spouse tax mistakes. The most beneficial method to file a tax return is Joint Income Tax Return. Joint taxpayers earn the maximum deduction and credits provided by the IRS. While this is true, many taxpayers rely on their spouse to file correct tax returns on their behalf. The IRS considers both the taxpayers liable for the joint tax debt regardless which taxpayer actually incurred the debt. The taxpayer on average has two years to apply for a relief from the IRS initial contact of the debt.