Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2025 to receive credits
This course will walk practitioners through the various forms of innocent spouse relief, when each may be used, and how practitioners should go about helping their client to document their case. Expert, Eric Green, Esq., will also review the process for appealing the denial of innocent spouse relief. Finally, the program will review the differences between Innocent Spouse Relief and Injured Spouse, and when each should be utilized.
Publication Date: January 2022
Topics Covered
- History of Innocent Spouse
- Why Do We Need Innocent Spouse Relief?
- Joint Liability
- Conflicts of Interest
- Step 1: Is There a Joint Return?
- Innocent Spouse
- IRC 6015(b) Relief
- Erroneous Item
- IRC 6015(f) Relief
- Factors IRS Will Consider for Equitable Relief
- Other Factors the IRS Will Consider
- Whistleblowing; Be Careful What You Wish For...
- Form 8857
- Requesting Innocent Spouse Relief
- 8857 Is an opportunity!
- Collection Activity
- Other Issues
- The Intervening Spouse
- Non-Requesting Spouse (NRS)
- NRS Notice
- United States Tax Court
- Checklist
- Advice to Divorcing Spouses
Learning Objectives
- Identify the types of innocent spouse relief
- Recognize how to explain the various factors considered by the IRS when deciding to grant relief
- Describe how to make the request for innocent spouse relief
- Identify who the IRS can collect from when both spouses are individually liable for the taxes due on a joint tax return regardless of who earned the income
- Recognize which circular forbids a tax practitioner from representing a client before the IRS if the representation involves a conflict of interest
- Recognize the most important factor in deciding whether a return qualifies as a joint return for a couple
- Describe how many months you must be divorced or legally separated for to qualify for IRC 6015(c) relief
- Recognize the percentage increase in cases where a non-requesting spouse intervenes
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
Instructor
Eric L Green
Eric is a partner in
Green & Sklarz LLC, a boutique tax firm with offices in Connecticut and New York. The focus of Attorney Eric L. Green’s practice is civil and criminal taxpayer representation. Eric is a past chair of the Connecticut Tax Bar and is a Fellow of the American College of Tax Counsel. He is a frequent lecturer on tax topics for national organizations, and is the author of The Accountant’s Guides to IRS Collection and Tax Resolution. He was the creator and lecturer of the CCH IRS Representation Certificate Program, and Eric runs
Tax Rep LLC, which coaches CPAs, EAs and attorneys to represent taxpayers. Eric was previously a columnist for CCH’s Journal of Practice & Procedure, and has the weekly Tax Rep Network podcast.