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 abuse.
Highlights of the webinar :
Various types of Relief
Claiming Innocent Spouse Relief
Disqualifying Situations
Innocent Spouse Relief
Common 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 identify qualifying factors for equitable relief conditions
To recognize when and how the IRS contacts the spouse
To identify conditions which allow a taxpayer to qualify for Innocent Spouse Relief
MY-CPE LLC (Sponsor Id#: 143597) 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.NASBARegistry.org.
MY-CPE LLC (Sponsor Id#: GEHNZ) has entered into an agreement with the Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, section 10.6(g), covering maintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the IRS as to the quality of the program or its contribution to the professional competence of the enrolled individual. Credit earned by attendees with a PTIN will be reported directly to the IRS as required of all providers. To ensure your CPE hours are reported, update your profile in My Account to include your PTIN number. Please note: IRS CE is only mandatory for EAs and ERPAs. For all other tax return preparers, CE is voluntary
MY-CPE LLC (Sponsor ID# : 6273) has been approved by the California Tax Education Council to offer continuing education courses that count as credit towards the annual “continuing education” requirement imposed by the State of California for CTEC Registered Tax Preparers. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.
About Presenter
Venar Ayar, JD
Principal, Ayar Law
Venar Ayar is the principal and founder of Ayar Law and focuses his legal practice on IRS and Michigan tax resolution for both businesses and individuals. He has personally handled a multitude of cases including defending tax audits, negotiating favorable settlements for back taxes, setting up tax payment plans, arranging release of tax liens and levies, defending criminal tax fraud cases and advising those with foreign bank accounts who have not complied with reporting requirements. He represents clients with multi-million dollar assets at stake as well as those with only thousands in assets.
Born and raised in metro Detroit, Michigan, Venar returned to open a tax problem resolution practice when he saw the alarming number of taxpayers struggling due to the downturn in the local economy. He saw there were few qualified and ethical Michigan tax resolution lawyers, but an abundance of scam artists who were taking advantage of taxpayers who needed help.
Prior to opening his Michigan practice, Venar was a tax attorney at RJS Law, southern California’s largest tax law firm. Before working there, Venar worked for several years in metro Detroit as a busy and successful solo tax law practitioner.
In addition to years of experience practicing as a Michigan tax attorney, Venar has owned or operated several small businesses, including an accounting and tax preparation business, supermarkets and a hotel. His business background gives him a solid understanding of the challenges facing small businesses today.
Venar
is an award-winning tax attorney ranked as a Top Lawyer in the field of Tax
Law. Mr. Ayar has a Master of Laws in Taxation – the highest degree available
in tax, held by only a small number of the country’s attorneys. Venar Ayar and his firm are truly
competent and ethical Tax Lawyers who will vigorously defend taxpayer rights.
We know how to…
Protect
your bank accounts and property
Stop
the IRS from harassing you
Negotiate
settlements for a fraction of the amount
Tax Law is all we do,
and we know how things actually work at the IRS. We can favorably resolve your
Federal or State, personal or business tax problems – anything from unfiled tax
returns to foreign bank account issues.
FAQ
myCPE self-study courses are online.
The self-study format allows you to access the material online 24/7 and study at your own pace.
As per NASBA guidelines, you have one year from date of registration to complete each program.
Complete your final exam at any time and get CPE Credit instantly. You can retake the exam multiple times without any additional charges.
Course have minimum passing score of 70% and test takers will not be provided feedback on failed exams.
These are Live recorded presentations converted into Self Study (On-Demand Videos).
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Testimonial
4.7
(313)
73%
20%
6%
1%
0%
SA
Sandi Aplin, EA
Jun 23rd 2020
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
Sharon Fesmire, EA
Jun 23rd, 2020
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.
HK
Harry Kim, EA
Jun 23rd, 2020
I could refresh that one spouse with consent with the other can sign the return. Also how frequently I make requests to the IRS for relief from joint and several liabilities.
CP
Carlton Perkins,
Jun 23rd, 2020
He was very informative and detailed every step on what to do if presented with an innocent spouse relief case and what qualifies under the regulation. He also explained that it is a conflict of interest to represent both parties but its doable under certain conditions.
NC
Norman Chan, AFSP, Tax Pros
Jun 23rd, 2020
Excellent presenter with excellent, comprehensive material. The subject matter is much more complicated than I realized. Mr. Ayar showed how specific taxpayer situations showed intent, and how different situations worked for or against the "innocent spouse" applicant. I appreciated the numbered slides used to reference my notes!
ER
Emily Rayburn,
Nov 24th, 2020
I watched the entire video, but my screen is saying I only watched 68% of the video.
