An experienced attorney and certified public accountant, Heidi Scott owns and operates her own private tax and estate practice in Mt. Sterling, Illinois. Before establishing this practice in 2008, she spent 15 years as a tax attorney with the Illinois Department of Revenue. One of Heidi Scott’s biggest achievements in the public sphere was instituting the 35 ILCS 5/502 law’s Innocent Spouse Relief provision into state statutes.
As defined by the Internal Revenue Service (IRS), “innocent spouse relief” provides taxpayers exceptions from tax payments, penalties, and other liabilities that arise from the negligent omission or improper reportage of tax document items on the behalf of a spouse or former spouse. Tax collectors can typically only garner these tax payments from the spouse or former spouse who is responsible for them. Specifically, Illinois’ 35 ILCS 5/502 provision offers innocent spouse relief protection to any state citizen who meets the standards for this relief as determined by the IRS and Section 6013(e) of the Internal Revenue Code.
Heidi Scott (Illinois) 