Changes to the Innocent Spouse Relief Program
DISCLAIMER: THIS SEMINAR WAS FILMED IN ATLANTA, GEORGIA, ON JULY 12, 2012, AND THE INFORMATION WAS CORRECT AT THE TIME OF RECORDING.
The Wage and Investment operating division delivered this seminar at the IRS Nationwide Tax Forum in July 2012.
A lot is happening in the Innocent Spouse Relief Program. This seminar covers the recent changes to Innocent Spouse Equitable Relief under Section 6015(f) and Section 66(c) of the Internal Revenue Code and explains how to be better prepared to assist your client in filing a claim.
By the end of this presentation you will:
- Know where to find Innocent Spouse provisions in the Internal Revenue Code
- Learn details about Notices 2011-70 and 2012-8 and the expanded time period for filing for Equitable Relief
- Understand threshold changes (Section 4.01), streamlined determinations (Section 4.02), economic hardship (Section 4.03), and other factors
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CPE credit is available for this seminar. If you would like to earn credit for a seminar, you must have an account with the IRS Nationwide Tax Forums Online and purchase the seminar for $49.00. You can purchase seminars one at a time or as a group. After completing the purchase through PayPal, you will be returned to your status page on www.irstaxforumsonline.com. You have one calendar year from the date of purchase to complete the course. NOTE: Purchasing a course via PayPal e-check can take up to 10 business days to post. Your course will only appear in your Status Page after your e-check has cleared.
Navigating a Seminar for Continuing Education Credit
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Prefer to audit this seminar? Clicking the “Audit” button will take you to chapter one of the seminar. Once you complete a chapter, navigation at the top of the screen will appear to take you to the next chapter. You can download and print the seminar’s edited transcript as well as the Power Point slides. Captions may be turned off. There are no review questions or final examination when auditing a seminar, and there is no credit for auditing a seminar. If you would like to audit this seminar (no cost and no CPE credit), click here