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
Audit this course (no cost and no credit)
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 CPE Credit
Once you purchase a seminar, it will appear under the “In Progress” tab on your status page. Click on the seminar title to initiate navigation of fully self-directed learning individualized to your pace. Working at a computer at your convenience will provide you the flexibility to start, pause and stop the presentation. You can download and print the seminar’s edited transcript as well as the Power Point slides. Captions may be turned off.
Start the seminar by clicking on chapter one. Once you complete a chapter, navigation will appear at the top of the screen and take you to the first review question, followed by the next chapter, etc. A review question follows each chapter. After you have completed the video and review questions, you must take and pass a final examination. All review and final examination questions are either true/false or multiple choice.
The seminar may be viewed repeatedly; however, the final examination can only be attempted two times. You must achieve a passing rate of 70% to receive CPE Credit. A certificate of completion may be printed for each seminar successfully completed. Prior to printing the certificate of completion, there will be an opportunity to provide feedback on your learning experience.
Unexpired seminars that have not been completed will appear under the “In Progress” tab on your status page. Courses passed will appear under the “Completed and Passed” tab on your status page. Courses failed will appear under the “Failed” tab on your status page.
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