Tax Relief for Innocent Spouses Act

Margaret Wood Hassan

Democrat · NH · Senator

Source: Congress.gov · FEC

• Tim Scott (R-SC)Original· 2026-06-11

Read twice and referred to the Committee on Finance.

2026-06-11

Source: Congress.gov

The bill would allow taxpayers who claim "innocent spouse" status—meaning they shouldn't be held responsible for taxes owed by their spouse due to underreporting or fraud—to have their cases fully reviewed by the Tax Court and other courts rather than just by the IRS. Currently, these cases have limited review options, so this change would give taxpayers more opportunities to challenge the IRS's decision if they disagree with it. This affects married couples dealing with tax disputes where one spouse claims they were unaware of or didn't participate in tax problems.

AI-assisted summary generated from the official bill metadata (title, subjects, actions) sourced from Congress.gov. Cached and reviewed. Always verify against the official text linked below.

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 4759 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 4759 To amend the Internal Revenue Code of 1986 to authorize de novo review of innocent spouse relief by the Tax Court and other courts. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES June 11, 2026 Ms. Hassan (for herself and Mr. Scott of South Carolina) introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to authorize de novo review of innocent spouse relief by the Tax Court and other courts. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Tax Relief for Innocent Spouses Act''. SEC. 2. AUTHORIZATION OF DE NOVO REVIEW OF INNOCENT SPOUSE RELIEF BY THE TAX COURT AND OTHER COURTS. (a) Review.--Section 6015(e)(7) of the Internal Revenue Code of 1986 is amended by striking ``by the Tax Court and shall be based upon'' and all that follows and inserting a period. (b) Effective Date.--The amendment made by this section shall apply to petitions and requests filed or pending on or after the date of the enactment of this Act. (c) No Inference.--Nothing in the amendment made by this section shall be construed to limit the authority or jurisdiction of the Tax Court or any other court to grant relief under section 6015 of the Internal Revenue Code of 1986 or to review any relief granted under such section. <all>

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