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

If you would like to audit this course (no cost and no credit), click here Audit