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Tax Court denies innocent spouse relief for California taxpayer

Walsh v. Commissioner, T.C. Memo. 2025-91, No. 4460-22., 2025 BL 302504, Court Opinion

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Tax Coda
Oct 27, 2025
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On August 26, 2025, the U.S. Tax Court in Walsh v. Commissioner held that Lisa Marie Walsh was not entitled to innocent spouse relief under Internal Revenue Code § 6015(b), (c), or (f) for tax years 2011–2016.

Walsh sought relief from joint and several liability on taxes owed with her former husband, Brendan Walsh.

The Court found she participated meani…

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