What were the circumstances? Innocent spouse is for a specific situation where one spouse filed jointly but had no idea that the other spouse was deliberately under-reporting their tax liability. Like when one spouse runs a business under the table and hides the income from the IRS AND the other spouse. See these links.
<a rel="nofollow" target="_blank" href="
https://ttlc.intuit.com/questions/1901549-what-is-an-innocent-spouse-and-how-does-it-differ-from-an-...>
<a rel="nofollow" target="_blank" href="
https://www.irs.gov/taxtopics/tc205">https://www.irs.gov/taxtopics/tc205</a>
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