-Taxpayers often find themselves in trouble with the IRS because of their spouse’s or ex-spouse’s actions. The IRS realizes that these situations do in fact occur and in order to help taxpayers that are being subjected to IRS problems because of their spouse’s actions, the IRS has come up with guidelines where a person may qualify as an innocent spouse. This means that if a taxpayer can prove they fit in those guidelines, then they may not be subject to the taxes caused by their spouse’s or ex-spouse’s. The IRS is currently considering new regulations, which would make it even easier to qualify as an innocent spouse.