New York StateTaxation and FinanceNNOCENTPOUELEFANDEPAATONOFABTYANDQUT - PDF document

��Publication 89 (2/15) This offer in compromise would relieve you from the share of the joint liability attributable to the income of your spouse (or former spouse). This share is determined by multiplying the entire amount of the joint liability by a fraction, the numerator of which is your spouse’s (or former spouse’s) tax determined on a separate basis, and the denominator of which is the sum of your spouse’s (or former spouse’s) tax plus your tax, both of which are determined on a separate filing basis. f you obtain an offer in compromise under section 171eighteenthd for your spouse’s (or former spouse’s) share of the liability, this does not relieve your spouse (or former spouse) from having to pay the entireamount due with respect to that return. o request offer in compromise relief under section 171eighteenthd, file Form DTF4.2 Compromise of Spousal Share of Liability on Joint Ta Return . Power of attorney The Tax Law contains strict secrecy provisions to protect the confidentiality of tax returns and tax return information. Consequently, you must give specific written authorization to a practitioner, paid preparer,or other representative before he or she will be given access to your confidential records or be allowed to represent you before the department or the Division of Tax Appeals. power of attorney is evidence that a practitioner or other person may act on your behalf. The power of attorney must contain explicit authorization for your representative to act for you, and must be properly completed and signed. he department prefers that you use one of the department’s power of attorney forms , but will accept other forms if they contain all the necessary elements as required on the Tax Department forms. Tax Department power of attorney forms may be used for New YorkState tax matters, NewYorkCity tax matters, or both. If you would like the department to correspond with your representative, you should complete and send a power of attorney with your request. Frequently asked questions This section answers questions commonly asked by taxpayers about rel ief from a joint tax liability. What is joint and several liability? When you file a joint income tax return, the law makes both you and your spouse jointly and individually responsible for the tax and any interest or penalty due on the joint return. This applies not only to the tax shown on the return, but also to any additional tax, penalty, and interest the epartment determines to be due after the return is filed. You remain jointly and severally liable for the taxes, and the department can collect from you even if you later divorce and the divorce decree states that your former spouse is solely responsible for the tax. 19