Advocating for Your Client in Innocent Spouse Cases
Target Audience: CPAs, EAs, RTRPs
Field of Study: Taxation (NASBA); Federal Tax (IRS)
Seminar Level: Beginner
IRS COMMUNICATIONS AND LIAISON IS REGISTERED WITH THE NATIONAL ASSOCIATION OF STATE BOARDS OF ACCOUNTANCY (NASBA) AS A SPONSOR OF CONTINUING PROFESSIONAL EDUCATION ON THE NATIONAL REGISTRY OF CPE SPONSORS. STATE BOARDS OF ACCOUNTANCY HAVE FINAL AUTHORITY ON THE ACCEPTANCE OF INDIVIDUAL COURSES FOR CPE CREDIT. COMPLAINTS REGARDING REGISTERED SPONSORS MAY BE SUBMITTED TO THE NATIONAL REGISTRY OF CPE SPONSORS THROUGH ITS WEBSITE: WWW.LEARNINGMARKET.ORG.
DISCLAIMER: THIS SEMINAR WAS FILMED IN ORLANDO, FLORIDA, ON JULY 13, 2011, AND THE INFORMATION WAS CORRECT AT THE TIME OF RECORDING.
The Taxpayer Advocate Service (TAS) delivered this seminar at the IRS Nationwide Tax Forum in Orlando, Florida, in July 2011.
A recent court decision (Stephenson v Commissioner) has sparked new interest in innocent spouse claims where domestic violence was involved. The National Taxpayer Advocate has called for the elimination of the controversial "two-year rule" the IRS uses to determine whether to grant equitable relief in these cases. This session will help you understand the innocent spouse provisions of the Internal Revenue Code, specifically how to request relief under section 6015(f), and help you determine when it is appropriate to seek help from the Taxpayer Advocate Service.
UPDATE: Issued on July 25, 2011, Notice 2011- 70 expands the period for requesting relief under IRC 6015(f). Individuals requesting relief under 6015(f) are no longer required to request relief within two years of the IRS’s first collection activity. Additional information appears in PowerPoint slides at the end of this seminar.
By the end of this presentation you will:
- Understand the innocent spouse provisions of the Internal Revenue Code
- Know how to request relief under section 6015(f)
- Be introduced to Form 8857, Request for Innocent Spouse Relief
- Learn about the case Stephenson v. Commissioner
No prerequisites or advanced preparation are required for this seminar.