Innocent Spouse Relief from Joint Liability
Author: Eric L Green
||2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC
This program 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. The program 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: July 2021
CPAs, EAs, tax attorneys, and other tax professionals who represent clients with the IRS
- History of Innocent Spouse
- Conflicts of Interest
- Step 1: Is There a Joint Return?
- IRC 6015(c) Relief
- Factors IRS will consider for equitable relief
- Whistleblowing; Be Careful What You Wish For...
- Form 8857
- Requesting Innocent Spouse Relief
- Non‐Requesting Spouse — Tax Court
- United States Tax Court
- 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 make the request for innocent spouse relief
- Recognize which IRC was created to allow for innocent spouse relief for income omitted by the culpable spouse
- Recognize how many different types of innocent spouse relief IRC 6015 creates
- Identify at least how many months you must be divorced or legally separated for, in order to qualify for innocent spouse relief
- Describe what relief in cases increases to what percent in cases where a non-requesting spouse intervenes
NASBA Field of Study
Taxes (2 hours)
Basic understanding of federal income taxation, IRS procedures, and the appeals process.