Filing for Innocent Spouse Relief (Currently Unavailable)

Author: Eva Rosenberg

This course addresses the IRS' revised procedures for filing innocent spouse claims. It provides strategic tips to help tax practitioners identify valid claims — and to convince the IRS of their client's honest ignorance of, or non-involvement in the relevant tax debt.

Publication Date: July 2016

Designed For
Tax practitioners at all levels regardless of tax practice,have clients whose refunds tend to get held by the IRS, have clients with unmanageable tax debts, seeking valid and creative ways to reduce those debts.

Topics Covered

• Innocent Spouse Relief & Injured Spouse Relief
• Forms 8857 and 8379
• Equitable Relief
• Separation of Liability
• Allocation of Liability
• Avoiding refund offsets

Learning Objectives

• Distinguish between innocent spouse and injured spouse
• Recognize how to file a claim to recover a spouse's share of refund offset
• Identify simple strategies to help clients avoid refund offsets in the first place
• Identify the cause and facts for the Innocent Spouse Relief
• Recognize erroneous items for the Innocent Spouse Relief
• Differentiate Allocation of Liability
• Recognize when you are entitled to Innocent Spouse Relief
• Identify conditions to qualify for the Innocent Spouse Relief
• Differentiate types of relief available for an innocent spouse
• Recognize facts about filing under Equitable Relief and it's conditions
• Identify statements about being responsible for the tax relating to an item of community income
• Differentiate which items the IRS will look at when considering all of the facts and circumstances
• Identify statements about the IRS contacting the spouse

Level
Intermediate

Instructional Method
Self-Study

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
Must have basic knowledge of spousal claims.

Advance Preparation
None