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Innocent Spouse Relief

4.6 (809)

Venar Ayar, JD

Ayar Law

Tuesday, July 07, 2020 | 03:00 PM EDT

  • AFSP
  • CPA
  • EA
  • Tax Preparer
  • CPA/PFS
  • CTEC

1 Credit

FREE

Subject Area

Taxes

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Course Description

Innocent spouse tax relief can shield one spouse from liability for taxes, penalties and interest that the IRS later determines is owed from a joint filing. IRC Section 6015 allows relief for situations where it would be unfair to hold an “innocent” spouse liable for this tax responsibility.

Many times after filing a joint return spouses have opposing views of who should be responsible for a resulting tax obligation when the IRS comes to call. The IRS innocent spouse rules allow more taxpayers to receive relief from joint tax obligations.

Married taxpayers who file a separate tax return are not liable for the accuracy of their spouse’s returns or for the payment of their spouse’s tax. However, Many married taxpayers choose to file a joint tax return because of certain benefits this filing status allows them. When filing jointly, both taxpayers are jointly and severally liable for the tax and any additions to tax, interest, or penalties that arise from the joint return even if they later divorce. Joint and several liability means that each taxpayer is legally responsible for the entire liability. Thus, both spouses on a married filing jointly return are generally held responsible for all the tax due even if one spouse earned all the income or claimed improper deductions or credits. In some cases, however, a spouse can get relief from being jointly and severally liable.

Innocent Spouse Relief is an application (Form 8857) by an “innocent” spouse for relief from the tax liabilities of the other spouse that arise as a result of filing a joint federal income tax return. Innocent spouse relief has been around for a long time, but in 2013 the IRS issued Rev. Proc. 2013-34, an extremely sophisticated and detailed procedure for applying for relief in a variety of circumstances, including circumstances where there has been coercion, intimidation, or abu  

Highlights of the webinar : 

  • Different types of Relief
  • How to claim Innocent Spouse Relief?
  • What are disqualifying Situations?
  • Know innocent Spouse Relief
  • Issues With Time Limit
  • Separation of Liability Relief
  • Equitable Relief

Learning Objectives

  • To identify the cause for Innocent Spouse Relief
  • To recognize when clients are not entitled to Innocent Spouse Relief
  • To recall the qualifying factors for equitable relief conditions
  • To identify the who, how, and when to file for relief
  • To determine the conditions which allows a taxpayer to qualify for Innocent Spouse Relief

Who Should Attend?

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  • Entrepreneurial CPA
  • Tax Attorney
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  • Tax Managers
  • Tax Practitioners
  • Tax Preparer
  • Tax Pros
  • Young CPA

Testimonial

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    [no_of_record] => 809
    [average] => 4.5995
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4.6

(809)
66%
28%
4%
1%
0%

SA

Thank you Mr.Ayar for clarifying quite a few items when it comes to representation and preparation of form 8857. I can now even better answer the clients I have who have asked me about filing this form.

SF

This is an area I know exists but it always seemed like a complex secret. This course really opened my eyes that it is an area that can be mastered and will be a tremendous tool in the tax representation business.

BP

Love the platform.

JW

MyCPE platform is useful and I would recommend it to my friends/colleagues.

CS

Excellent Teacher!!! He really breaks it down. I always enjoy his classes

CB

GREAT PRESENTATION!