[Innocent Download Pdf
Tilo Chopin
If you file a joint return, both you and your spouse are responsible for the tax and any interest or penalties due on the return. However, you may qualify for relief from some, or all, of the tax, interest, and penalties relating to a tax bill issued to you and your spouse (or former spouse).
To request relief for a tax year beginning on or after January 1, 1999, see Form IT-285, Request for Innocent Spouse Relief (and Separation of Liability and Equitable Relief), and its instructions. If you file Form IT-285, the department will consider whether you qualify under innocent spouse relief, separation of liability, or equitable relief.
Only innocent spouse relief is available for tax years beginning before January 1, 1999. To request innocent spouse relief for these tax years, you may file Form IT-285 or submit a signed statement with supporting documentation showing why you believe you qualify.
But late one night, as I walked the streets of Palo Alto, as the police car slowed down while passing me, as his steely glare met me, I realized that to him and to so many others I am and always may be a N-----: guilty till proven innocent.
Poverty, alienation, estrangement, continuously aggravated by racism, overt and institutional. Can you leave your neighborhood without being stopped? Can you get a loan from your bank? Can you be trusted at your local store?
Can you get an ambulance dispatched to your neighborhood? Can you get the police to come to your house? Can you get an education in your school? Can you get a job? Can you stay alive past 25? Can you get respect? Can you be heard?
Our inner cities are stacks of dry leaves and lumber, waiting for a spark. This is but a mere campfire compared to the potential inferno awaiting us. Conditions are worsening and the Rodney King verdict is certainly not the most egregious injustice in our midst.
Innocent spouse relief may be granted to persons who believe they are wrongly held accountable for a tax debt incurred by a spouse or former spouse. The Department Secretary may decide that it is unfair to hold the spouse or former spouse of a taxpayer liable for payment of all or part of any unpaid tax, assessment or other tax deficiency. Although all facts and circumstances are considered, the spouse or former spouse must prove his or her entitlement to the relief requested.
If you believe you might qualify for innocent spouse relief, fill out the online application from your Taxpayer Access Point (TAP) account or fill out the application form below and return to the department.
Entities that acquire property and had no knowledge of the contamination at the time of purchase may be eligible for the "innocent landowner" (ILO) defense to Superfund liability if they conducted all appropriate inquiries (AAI) prior to purchase and complied with other pre- and post-purchase requirements.
To qualify as an ILO, a landowner must meet certain criteria, which is described in the "Interim Guidance Regarding Criteria Landowners Must Meet in Order to Qualify for Bona Fide Prospective Purchasers, Contiguous Property Owner, or Innocent Landowner Limitations on CERCLA Liability ("Common Elements")."
Like contiguous property owners (CPOs), persons desiring to qualify as innocent landowners must perform "all appropriate inquiries" prior to purchase and cannot know, or have reason to know, of contamination in order to have a viable defense as an innocent landowner.
At first, a thought seems harmless. You entertain it. You share some innocent conversation. But then it wants bigger chunks of your time. It seeps beyond the boundaries of your self-control. It distorts your attitudes and actions. Gradually, this thought morphs from friendly guest to demanding dictator.
In fact, the people who are most likely to get clemency are those who are seen as having demonstrated remorse and accepted responsibly. But if you are innocent, he asked, how can you be forgiven for something you did not do? So, the innocent are less likely to benefit from clemency.
The Innocent Spouse Program reviews and evaluates applications for innocent spouse relief from taxpayers who believe they should be relieved from their joint tax liability. Under federal and state income tax laws, when a joint tax return is filed, both individuals are treated as agreeing to the joint liability. However, the law also provides that a taxpayer may receive tax relief from a joint and several liability if that individual qualifies as an innocent spouse.
In order for a taxpayer to request innocent spouse relief, a valid joint return must be filed. A taxpayer must complete and submit an application and provide a supporting statement explaining why they believe they qualify for relief. If you represent an individual that may qualify, go to our updated Innocent Spouse webpage for more information.
Also, check out our new informational video to help you and your clients learn more about the program. For those who qualify, this may be the opportunity they are looking for to resolve their outstanding tax liabilities.
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In Illinois, the innocent construction defense can be raised to defeat libel per se claims. A court determines as a matter of law if a statement which is supposedly libelous per se can be construed innocently.
A statement cannot be libelous per se if it has an innocent construction. If the statement can be construed innocently the Court should dismiss the suit. Courts are not required to interpret a statement innocently by straining to give it an innocent interpretation but if a statement can reasonably be interpreted as libelous and innocently then the innocent interpretation wins.
The Court is not permitted to look at evidence beyond the allegedly defamatory publication in determining whether it is reasonably capable of an innocent construction. Our Supreme Court in Illinois has also instructed that no balancing should be done between reasonable interpretation as long as the innocent one is reasonable.
The Chicago Defamation Slander and Libel Lawyers attorneys at Lubin Austermuehle have litigated defamation cases for decades. We defended and prosecuted a wide variety of libel cases including defending a large contributor to the Loyola University basketball program for allegedly defaming the coach and causing him to be terminated, a dissatisfied consumer who systematically attacked a dishonest used car dealer with negative reviews and a top executive for criticizing his Fortune 100 employer in a press release following his wrongful termination. You can read here a federal court ruling where we obtained dismissal of a libel per se claim with the innocent infringer defense. Here is an arbitration ruling where our lawyers following an evidentiary hearing proved that our client's scores of videos posted on YouTube were protected speech and opinions which the First Amendment protected because at worst our client had made a few minor factual errors and was entitled to express a negative opinion of a used car dealer who had been repeatedly found guilty of consumer fraud in other lawsuits. These cases obtained a lot of press coverage. You can look at those news stories on our press page here and here.
We also represent plaintiffs in libel cases. We forced a defendant who had attacked our client one of the largest diamond wholesalers in the world to provide a written apology and retraction as part of a settlement of a $16 million libel per se suit we brought in federal court in Chicago. You can learn more about that lawsuit here.
Our Chicago Defamation Slander and Libel Attorneys are committed to fighting for our clients in the courtroom or when we negotiate a settlement. Located in Chicago, Wilmette and Elmhurst, Illinois, we have successfully litigated internet defamation, and cyber smear cases for clients all over the Chicago area. To set up a consultation with one of our lawyers, you can contact us online or call us on our toll-free number at 630-333-0333.
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