Legal Question in Tax Law in Ohio

Re: Responsibility for live-in boyfriends tax liability

In answer to your question, you cannot be held �responsible� for your friend�s taxes in the sense that the IRS cannot collect the money from you just because he owes tax. Even wives are not directly liable for their husbands� taxes unless they file joint returns, and unmarried persons cannot file jointly. However, there are many ways in which you could be hurt by collection actions the IRS might pursue to collect what is owed from your friend.

For example, if you are sharing the household expenses you would suffer if his wages were levied by the IRS. Similarly, if you bought a house together or held some other asset jointly the IRS could seize and sell it (although after the IRS Restructuring and Reform Act of 1998 the IRS is pretty much out of the business of seizing assets because the procedural restrictions imposed by the new law are just too burdensome). If you hold money in a joint bank account, the IRS could serve a levy on the bank and freeze the account. You would then have 21 days to prove what portion of the money belonged to you to keep the bank from sending it to the IRS. So while the IRS can�t take what clearly and separately belongs to you, anything you hold jointly is at risk. If the IRS did take something that was yours to satisfy his taxes, you would be able to pursue a �wrongful levy� action.

Finally, living with tax problems is difficult and emotionally draining, and that too will take its toll on you, even though you are not liable for your friend�s tax debts.

I hope this explanation helps. Good luck.

Re: Responsibility for live-in boyfriends tax liability

Have him contact a qualified tax advisor.

www.taxworkout.com

800-894-2889

Joel Selik

Representing Taxpayers in

All 50 States and Internationally