Advocating for Your Client in Innocent Spouse Cases
Target Audience: CPAs, EAs, RTRPs
Field of Study: Taxation (NASBA); Federal Tax (IRS)
Seminar Level: Beginner
IMPORTANT INFORMATION REGARDING CPE CREDIT: THE IRS RETURN PREPARER OFFICE ACCEPTS THIS SEMINAR FOR ONE (1) CONTINUING PROFESSIONAL EDUCATION (CPE) CREDIT FOR ENROLLED AGENTS (EA). IF YOU ARE NOT AN ENROLLED AGENT, PLEASE CONSULT WITH YOUR RESPECTIVE STATE LICENSING AGENCY REGARDING ACCEPTABILITY OF THIS CREDIT.
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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.
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.
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