Lorman offers professional resources regarding COVID-19 and the 2020 Election

Show navigation

White Paper

6 Pages
  • 6 Pages

Overview of Innocent Spouse Relief

 

Understand why there is a need for innocent spouse relief.

The Internal Revenue Code provides rules for when a husband and a wife may file a joint Federal income tax return. Where a couple jointly files a Federal income tax return, the husband and wife are generally jointly and severally liable for the tax shown as due on the return or any deficiency determined to be due regarding that return. Thus, the Internal Revenue Service may pursue either or both spouses for any tax owed regarding a joint return. The general rule of joint and several liability sometimes yields undesirable or inequitable results to one spouse. To alleviate the harshness of the general joint and several liability rule, Congress enacted a set of rules to allow a requesting spouse to obtain relief from joint and several liability. This white paper reviews terminology and steps to take when representing the requesting spouse or the nonrequesting Spouse and/or intervenor.

Download White Paper

More Program Information

Overview of Innocent Spouse Relief

Agenda

Download White Paper

More Program Information

Overview of Innocent Spouse Relief

Faculty

Frank Agostino

Frank Agostino

Agostino & Associates

  • 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
  • Can be contacted at 201-488-5400 or [email protected]
Download White Paper

More Program Information

Overview of Innocent Spouse Relief

All of your training, right here at Lorman.

Pay once and get a full year of unlimited training in any format, any time!

  • Live Webinars
  • OnDemand Webinars
  • MP3 Downloads
  • Course Manuals
  • Audio Recordings*
  • Executive Reports
  • White Papers and Articles
  • Sponsored Live Webinars

Additional benefits include:

  • State Specific Credit Tracker
  • Members Only Newsletter
  • All-Access Pass Course Concierge

* For audio recordings you only pay shipping

Questions? Call 877-296-2169 to speak with a real person.

Sign Up Today

Access to all training products for one year
$699/year

Unlimited Lorman Training

With the All-Access Pass there is no guessing what you will need for your yearly training budget. $699 will cover all of your training needs for an entire year!

Easy Registrations

Once you purchase your All-Access Pass you will never be any further than one-click away from attending any Lorman training course.

Invest in Yourself

You haven't gotten to where you are professionally by luck alone; it's taken a lot of hard work and training. Invest in yourself with the All-Access Pass.