Claiming Relief From Joint and Several Liability From the IRS and Appeals
Learn the basics of making a claim for innocent spouse relief.
A claim for relief from joint and several liability is generally made with the IRS, though the issue may be raised independent of the IRS with a deficiency case. This white paper discusses how to make a claim for innocent spouse relief with the IRS, related administrative appeal rights with Appeals, and the IRS’s Appeals procedures for deciding such claims.
President of Agostino & Associates, a law firm in Hackensack, New Jersey specializing in civil and white collar criminal litigation, tax controversies and tax planning
Prior to entering private practice, he was an attorney with the Internal Revenue Service’s District Counsel in Springfield, Illinois and Newark, New Jersey; he also served as a Special Assistant United States Attorney, where he prosecuted primarily criminal tax cases
Frequent speaker and author on tax controversy and litigation matters
Serves on the advisory board of the Journal of Tax Practice and Procedure; actively involved with the American Bar Association and the New York County Lawyers’ Association
President of the Taxpayers Assistance Corp., which provides tax and legal advice to low income taxpayers in the NY/NJ area
J.D. degree, New York Law School; B.A. degree, City College of New York; LL.M. degree in taxation, New York University School of Law