Advocating for Your Client in Innocent Spouse Cases

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DISCLAIMER

ARCHIVED SEMINARS ARE FOR VIEWING PURPOSES ONLY.

THE SEMINAR CONTENT IS NO LONGER CURRENT AND DOES NOT QUALIFY FOR ANY CONTINUING EDUCATION CREDIT.

ARCHIVE DATE: JUNE 2013

The Taxpayer Advocate Service presented this seminar at the 2011 IRS Nationwide Tax Forum, and the information was correct at the time of recording.

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 helps 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.

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’ first collection activity. Additional information appears in PowerPoint slides at the end of this seminar.

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Price: $0.00

Continuing education 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. 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.

NOTE: You have one calendar year from the date of purchase to complete the seminar.

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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 multiple choice.

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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 (for no cost and no continuing education credit), click here