Innocent Spouse Technical Issues / Problem issues
Author: Janice Feldman
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC |
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2028 to receive credits. NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
This course will explain the concept of joint and several liability, discuss the three types of relief and some special situations where relief is not available. The course will also include a detailed discussion about the special considerations with respect to cases where the requesting spouse is a victim of domestic abuse and the importance of developing the facts when preparing the Form 8857.
Publication Date: May 2025
Topics Covered
- The significance of a joint election and the concept of joint and several liability
- Relief under IRC Section 6015(b) (traditional innocent spouse relief)
- Relief under IRC Section 6015(c) (separation of liability relief)
- Relief under IRC Section 6015(f) (equitable relief)
- Revenue Procedure 2013-34 and the factors the IRS will consider in determining if equitable relief is available
- Definition of abuse found in Revenue Procedure 2013-34
- Res judicata exception
- Collateral estoppel
- Impact of accepted offer in compromise
- Impact of closing agreement
- Treatment of household employment taxes
- Claims involving victims of domestic abuse
- Best practices regarding developing the facts when preparing the Form 8857
Learning Objectives
- Explain the concept of joint and several liability
- Explain the difference between an understatement of tax and an underpayment of tax
- Identify the types of innocent spouse relief
- Explain how res judicata and collateral estoppel may preclude innocent spouse relief
- Explain that if a spouse is a party to an accepted offer in compromise relief is unavailable
- Explain that if a spouse signs a closing agreement relief is unavailable
- Explain that unpaid tax liability due to household employment taxes cannot be relieved under the innocent spouse provisions
- Describe the definition of domestic abuse used by the IRS in evaluating the claim
- Explain the impact of domestic abuse on the consideration of an innocent spouse claim
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
