Obtaining Innocent Spouse Relief
Author: Eric L Green
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC |
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2026 to receive credits. NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
This course will walk practitioners through the various forms of innocent spouse relief, when each may be used, and how practitioners should go about helping their client to document their case. Attorney Eric Green, Esq., will also review the process for appealing the denial of innocent spouse relief. Finally, the course will review the differences between Innocent Spouse Relief and Injured Spouse, and when each should be utilized.
Publication Date: January 2024
Topics Covered
- History of Innocent Spouse
- Why do we Need Innocent Spouse Relief?
- Joint Liability
- Conflicts of Interest
- Is There a Joint Return?
- IRC 6015(b) Relief
- IRC 6015(c) Relief
- IRC 6015(f) Relief
- Factors IRS will Consider for Equitable Relief
- Requesting Innocent Spouse Relief
- Collection Activity
- Other Issues
- Checklist
- Advice to Divorcing Spouses
Learning Objectives
- Identify the types of innocent spouse relief
- Recognize how to explain the various factors considered by the IRS when deciding to grant relief
- Describe how to make the request for innocent spouse relief
- Identify the circular that forbids a tax practitioner from representing a client before the IRS if the representation involves a conflict of interest
- Identify the the most important factor in deciding whether a return qualifies as a joint return
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
