Blog · 14 October 2026

Innocent Spouse Relief After Hasznos: §6015(f), Federal Tax Liens and What US CPA Firms Should Tell Clients

By Keshav Bansal, CA

Innocent spouse relief under IRC §6015 can wipe out a requesting spouse’s personal liability on a joint return—but it does not automatically pull every dollar back from a federal tax lien on property the other spouse still owns. In Hasznos v. Commissioner, T.C. Memo. 2026-100 (filed September 29, 2026; Judge Pugh), the Tax Court held that Emese Hasznos, who had received full equitable relief under §6015(f) for 2012–2016, could not recover the half of a $623,701 lien payment that traced to her ex-husband’s remaining 50% tenancy-in-common interest in a Florida beach property. For US CPA firms, Hasznos is a divorce-and-lien coordination case: Form 8857 relief and title transfer are different problems.

What happened in Hasznos

Per the Tax Court memorandum (Leagle) and write-ups by TaxAid (October 7, 2026) and Mitchell Tax Law (October 10, 2026), Emese Hasznos and her former husband owed joint federal income tax for 2012–2016. Married in 1998, they bought a Florida beach property in 2013. He filed for divorce in 2017. Their 2018 consent final judgment called the property “jointly” owned, required an immediate listing, awarded her the “entire net proceeds,” made him solely responsible for IRS debts through 2017, and held her harmless. It was recorded late in 2018 but did not deed his interest to her.

In 2019 the IRS filed a notice of federal tax lien. She requested a CDP hearing and innocent spouse relief. The beach property sold in 2021 for about $1.2 million. The closing agent sent the IRS a $623,701 payment (about $624,000 in secondary reporting) to clear the lien, applied as two equal payments of about $312,000. The IRS granted full §6015(f) equitable relief for 2012–2016 and refunded half plus interest, keeping the other half. She petitioned Tax Court for the rest. Her former husband had reportedly left the United States and could not be located.

Holding: relief does not erase the other spouse’s lienable interest

The Tax Court limited recovery to her 50% share. Under Florida law as applied in the opinion, tenants-by-the-entirety realty generally becomes a tenancy in common on divorce—each former spouse with an equal undivided half—unless title actually transfers. The consent judgment gave her a vested right to the net proceeds (a contract right), still called the property jointly owned, required both to cooperate in the sale, and never operated as a deed. Cases she cited involved decrees that moved title; this one did not. He retained a 50% tenancy-in-common interest the federal tax lien under §§6321 and 6322 could reach.

§6015 addresses joint and several personal liability. Refunds after relief fall under §6015(g): the relieved spouse generally recovers only an overpayment attributable to her own share. When the IRS collects from jointly owned property, she must trace the payment to her separate interest. TaxAid: about $311,851 attributable to the former husband’s interest stayed with the IRS. Indemnity against him is not a right to claw money back from the government. For collection framing after assessment, see our IRS collection alternatives guide (including Estate of Farwell on pending OICs).

§6015 paths: (b), (c), and (f) equitable relief

Per the IRS Innocent Spouse Relief page and Publication 971, spouses who filed jointly are jointly and severally liable. Form 8857 covers three main paths under §6015:

• §6015(b) traditional innocent spouse relief — understatement attributable to the other spouse, lack of knowledge, and inequity.
• §6015(c) separation of liability — for divorced, separated, or living-apart spouses, allocating deficiency items between them.
• §6015(f) equitable relief — the catch-all when (b) or (c) is unavailable and, considering all facts and circumstances, it would be inequitable to hold the requesting spouse liable for unpaid tax or a deficiency. Equitable relief is the path available for unpaid tax (not only understatements).

Hasznos had already won full §6015(f) relief. The fight was over refund scope and lien tracing—not whether she deserved personal relief. Timing and petition rules for stand-alone §6015 cases are separate from the notice-of-deficiency calendar; when deficiency notices are in play, see our Lindsey 90-day petition guide.

Why the “purchaser” and indemnity arguments failed

Per Mitchell Tax Law’s summary of the opinion, she also argued §6323(a) purchaser priority (judgment recorded 2018; NFTL filed 2019). The court held that a right to net sale proceeds is not acquiring the property interest itself, and the record did not show consideration reasonably related to the value of his half. His promise to pay the IRS and hold her harmless did not bind the IRS. Her remedy for his half was indemnification from him—practically difficult once he left the country.

What US CPA firms should tell clients

• Form 8857 is not a deed. Equitable relief can end personal joint liability and support a partial refund under §6015(g). It does not erase a valid federal tax lien on the other spouse’s remaining property interest.
• Divorce language must move title when that is the intent. “Entire net proceeds” without a deed or decree that transfers ownership under state law can leave a 50% interest for the lien to follow—as in Hasznos.
• Coordinate family-law counsel early. Ask whether title was transferred and recorded, whether a notice of federal tax lien is already on file, and whether consideration for any transfer is documented.
• Do not treat an ex-spouse’s indemnity as IRS protection. Indemnity is a claim against the ex-spouse. Collection risk stays with whoever still owns a lienable interest.
• Trace payments after relief. When the IRS has already collected from a sale, map whose ownership share funded the payment before promising a full refund.

A short firm checklist

• On every divorce-plus-tax matter, list tax years, assessment dates, NFTL filing dates, and each parcel’s title status under state law.
• If Form 8857 is filed or granted, separately model §6015(g) refund exposure versus remaining lien on the other spouse’s interest.
• Before a closing pays off an IRS lien from sale proceeds, document ownership percentages and any recorded transfers after divorce.
• Flag decrees that allocate proceeds but leave both names on title—those need family-law and controversy review, not only tax prep.
• When the other spouse is unreachable abroad, warn that indemnity may be uncollectible even after full equitable relief.

Where this fits for Tax Brew readers

Innocent-spouse packages, lien payoff tracing and divorce-year basis/ownership workbooks need careful prep while signing professionals and counsel own the judgment calls. If your firm needs extra capacity on that preparation work, outsourced tax prep and bookkeeping support for US CPA firms can help. Email info@taxbrewglobal.com. Related reading: trust fund recovery penalty after Amodio on personal liability that corporate form does not block.

Check current guidance: this article summarizes Hasznos v. Commissioner, T.C. Memo. 2026-100 (filed September 29, 2026; Judge Pugh; Leagle), TaxAid (October 7, 2026), Mitchell Tax Law (October 10, 2026), IRS Innocent Spouse Relief / Publication 971 / Form 8857 materials, and IRC §§6015, 6321–6323. Confirm the full opinion and current IRS guidance before advising. This is general information, not tax or legal advice. Sources as of 14 October 2026.