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Innocent Spouse Relief Rules and Regulations

Gain a better understanding of the innocent spouse provisions and give your clients a better chance of obtaining relief.

Gain a better understanding of the innocent spouse provisions and give your clients a better chance of obtaining relief. When couples get divorced, and even when they don't, one spouse is sometimes surprised to discover that they are on the hook financially for federal income tax liabilities that were incurred by the other spouse. Sometimes this is because their spouse failed to pay an acknowledged tax liability on their jointly filed income tax return. In other instances this is the result of a tax audit, or other adjustment to the tax return by the Internal Revenue Service. The innocent spouse provisions of the Internal Revenue Code may eliminate or reduce taxes, penalties, and interest for taxpayers who meet all of the requirements. In 2012, the IRS reported that they received 32,000 new innocent spouse claims per year, and that only 22% received complete relief. This topic will increase your batting average so that your clients will have a better chance of obtaining relief.

Runtime: 98 minutes
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Why Lorman?

Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

Background

  • Why Innocent Spouse Relief May Be Necessary
  • Understanding the Terminology
  • Understanding the Joint Return Requirement

Meeting the Requirements of the Three Types of Innocent Spouse Relief

  • Traditional Innocent Spouse Relief
  • Spousal Allocation - Internal Revenue Code Section 6015(c)
  • Equitable Relief - Internal Revenue Code Section 6015(f)

Considerations in Representing the Non-Requesting Spouse

  • Conflict Issues
  • Intervening in an Innocent Spouse Case

Appeals of Denial of Innocent Spouse Claims

  • IRS Appeals Consideration
  • Innocent Spouse vs. Injured Spouse
  • Non-Tax Court Litigation Alternatives
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Why Lorman?

Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

OnDemand Course

This course was last revised on February 19, 2020.

Call 1-866-352-9540 for further credit information.

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

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  • Arizona CLE 1.5
     
  • CA MCLE 1.5
     
  • CT CLE 1.5
     
  • HI CLE 1.5
     
  • ME CLE 1.5
     
  • MT CLE 1.75
     
  • NJ CLE 2.0
     
  • NV CLE 1.5
     
  • VT CLE 1.5
     
  • WV MCLE 2.0
     
The CLE Code is ONLY a requirement when applying for CLE Credit in California (for participatory credit), Kansas, New Jersey or New York. Other states do not need to supply the CLE Code to apply for CLE credit.

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

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Why Lorman?

Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

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]
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Product ID: 406994
Published 2020
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