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Tax controversy
IRC §6015 · Form 8857

Innocent Spouse Relief. When the joint return is your problem alone.

If your spouse (or former spouse) understated tax on a jointly-filed return and you did not know, IRC §6015 offers three forms of relief from joint and several liability: traditional innocent spouse, separation of liability, and equitable relief. We assess eligibility against each ground, prepare Form 8857, document the unknowing-spouse factors (financial control, knowledge, benefit, abuse), and pursue through Appeals + Tax Court if denied. Particularly important post-divorce when you receive collection notices for years your ex controlled.

All 50 states + DC 60-day money-back SOC 2 Type II
How it works

How we handle Conservation Easement, end-to-end.

A conservation easement is a permanent restriction on the use of land, typically donated to a qualified land trust to preserve the land's natural or open-space character.

1

Eligibility review

Land must have conservation value: scenic, ecological, historic, open-space, or recreational. We assess whether your land qualifies. Most rural and undeveloped properties do; urban properties rarely.

2

Land trust selection

Donation must be to a qualified land trust (501(c)(3)). We refer to local and national land trusts (Land Trust Alliance, The Nature Conservancy, regional trusts). They accept the easement and hold the restriction in perpetuity.

3

Engineering + appraisal

Engineering work documents the conservation value. Qualified appraisal determines diminished land value (the deduction amount). IRS scrutinizes appraisals; we use highly credentialed appraisers with conservation easement experience.

4

Legal documentation + closing

Easement document recorded with county recorder. Permanent restriction runs with the land. Donor receives appraisal-supported deduction. Coordination with attorney specializing in conservation easements.

What we'll set up for you

A clean handoff, in four steps.

You give us the basics. We handle the state, the IRS, and the compliance clock so you can focus on the business.

01 · Name + Brand

A name that's actually available.

Real-time check against the state register, USPTO trademark database, and matching domains.

02 · State filing

Filed with the Secretary of State.

We submit your Articles, pay the state fee on your behalf, and return the stamped certificate.

03 · Federal IDs

EIN + the right tax setup.

Federal Employer ID with the IRS, plus state tax accounts when your business needs them.

04 · Stay compliant

Registered Agent + deadline tracking.

Your agent on file in every state, with every renewal and annual report tracked in one calendar.

Pricing

Transparent conservation easement pricing.

Government fees pass through at cost. No upsells.

Single-year §6015(c) separation

$1,499
Divorced taxpayers

Single-year separation of liability claim under §6015(c). Best for divorced taxpayers with clean post-divorce financial documentation. Standard timeline.

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Complex / abuse / Tax Court

$5,999
Through Tax Court

Complex cases involving abuse, multi-year, multi-grounds, or Tax Court petition. Counsel-supervised. Coordinated with family law for evidence.

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FAQ

About the Conservation Easement Service.

Can I claim innocent spouse if still married?
Yes - §6015(b) is available without divorce, and §6015(f) (equitable relief) can apply to ongoing marriages. §6015(c) (separation of liability) requires divorce, legal separation, or 12+ months apart. We assess best ground.
Will my spouse be notified?
Yes. IRC §6015(h)(2) requires IRS to notify the non-requesting spouse (or ex-spouse) and give them opportunity to participate. Sensitive in abuse cases - we work with you to manage communication + ensure safety.
What is the deadline to file?
§6015(b) + (c): within 2 years of first IRS collection activity (lien, levy, offset). §6015(f): no statutory deadline, but practically within 10 years (CSED) and within 2 years of collection for refunds of previously paid amounts. We track.
If granted, am I free from all tax?
Relief covers the unfair portion of joint liability. Tax attributable to YOUR income/deductions remains your obligation. Penalties + interest associated with relieved tax are also abated. Future joint returns must be filed separately to avoid re-liability.
What about state tax?
Most states have parallel innocent spouse provisions but separate process. California, New York, Texas, others have explicit programs. We file state claims alongside federal where applicable.
If I had reason to know but didn't actually know?
Constructive knowledge defeats §6015(b) and limits §6015(f). 'Reason to know' = a reasonable person in your position would have inquired further. Lavish lifestyle inconsistent with income, signing returns without review, prior similar issues = all evidence of constructive knowledge.
Why File.Business

Premium compliance, no service-fee markup.

Trust you can verify

SOC 2 Type II audited platform. 220,000+ businesses served. 60-day money-back on service fees. State fees passed through at cost with no hidden markup. Explicit AUP on restricted industries.

A compliance partner, not a transaction

Most providers go quiet after checkout. We auto-track every annual report, registered agent renewal, and license deadline across your entities. The Business OS dashboard keeps your compliance score visible year-round.

Premium experience competitors cannot match

Premium positioning, transparent pricing, no service-fee markup on state or federal filings. Premium positioning, transparent pricing, no service-fee markup on state filings.

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