- NY Credits : 2.0
- TX Credits : 2.0
- IRS Enrolled Agent Credits : Federal Tax/Tax Related Matters - 2.0
Taxpayers signing a joint tax return are both jointly and severally liable for the full amount of tax. However, one spouse may claim they had no knowledge of a substantial understatement on a joint tax return or may have been coerced into signing tax returns by mental or physical abuse. This course assists practitioners representing an innocent spouse before the IRS. Developing the facts is the first step to successfully handling an innocent spouse case. After fully developing both the factual and legal aspects of the case, the practitioner is ready to begin the procedural process of seeking relief. This course presents the innocent spouse rules and the steps in handling an innocent spouse case. It is most appropriate for the professional with detailed knowledge of federal income taxation liability of individuals who may be at a mid-level position within an organization with operational or supervisory responsibilities.
Upon successful completion of this course, the user should be able to:
recognize the three types of innocent spouse relief provided by IRC Sec. 6015 and the requirements for each; and
identify how to apply for relief, the steps applicable to an innocent spouse case, and various other details.