The term innocent spouse relief refers to the innocent spouse rule. This rule specifically allows for some relief to be given to an individual, if they are eligible. In situations where the spouse's tax was reported incorrectly, the person who is innocent (the non-reporting individual) is said to have relief from paying these taxes. This rule applies to those spouses that are able to prove that they did not incur the specific tax bill that is behind and needs to be paid. They must show that they did not, in any way, benefit from the failure of the taxes being paid. This is generally a difficult case to prove. Generally, it applies to the evasive or dishonest financial behavior by the spouse.