Brenda is married to Tom. Three years ago, Tom confided in Brenda that he had overstated certain…

Brenda is married to Tom. Three years ago, Tom confided in Brenda that he had overstated certain expenses of

his unincorporated business in order to lower the amount of taxes to be paid. Brenda knows that Tom has consistently done this for the last three years. Can Brenda avail herself of the innocent spouse rules contained in IRC

Section 6015 for the amount owing for last year?

a. Yes, because Brenda did not commit this act of evasion.

b. Yes, but only if Brenda did not file separate tax returns during the last year.

c. Yes, if Brenda files the election referred to in IRC Section 6015 within two years after the IRS begins collection efforts against her.

d. No

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