Topics covered include: History of Innocent Spouse; Why Do We Need Innocent Spouse Relief?; Joint Liability; Identifying and Resolving Conflicts of Interest; Was There a Valid Joint Return?; IRC 6015(b) Relief; Erroneous Item; IRC 6015(f) Relief; Factors IRS Will Consider for Equitable Relief; Other Factors the IRS Will Consider; Summary - Equitable Relief; Whistleblowing; Be Careful What You Wish For...; The Request; Form 8857; Requesting Innocent Spouse Relief; Collection Activity; Other Issues; United States Tax Court; An Offer They Can't Refuse; Qualified Offer; Checklist; Advice to Divorcing Spouses; 2017 Tax Act.
Upon completing this course, you should be able to: Describe IRS standards for "innocent spouse" determination; Recognize how to present an "innocent spouse" case to the IRS; Identify when Congress enacted various types of returns; Recognize court cases and how they apply to your clients; Describe innocent spouse relief; Differentiate factors the IRS will consider with respect to equitable relief; Recognize which tax form to file in order to request innocent spouse relief; Differentiate IRC sections and how they apply to returns; Identify the general rule with respect to whether there was a valid return; Describe the time line in order to receive relief under IRC 6015(c); Recognize how many days before trial a qualified offer can be provided anytime from the appeals process; Recognize when alimony will no longer be deductible for divorce agreements entered into.
Basic understanding of federal income taxation, IRS procedures, and the appeals process.