Before starting this self study progarm, please go through the Instructional Document.
DownloadCourse Details
Overview of Topics
- What is Innocent Spouse Relief?2 mins
- 3 Types of Relief4 mins
- Innocent Spouse Relief11 mins
- Separation of Liability Relief26 mins
- Equitable Relief33 mins
- Other Elements35 mins
- IRS Notice 2011-7042 mins
- Sample 8857 Form44 mins
Course Description
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
About Presenter
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 Ayar and his firm are truly competent and ethical Tax Lawyers who will vigorously defend your 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.
Review Questions
- Question 1 : 00:15
- Question 2 : 00:30
- Question 3 : 00:45
- When you can claim innocent spouse relief?
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- When innocent spouse relief should not be granted?
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- What is the deadline for filing of form 8857 after the first time the IRS attempts to collect?
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- Which form is there for claiming innocent spouse relief?
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- What are the types of innocent spouse relief?
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- Who are eligible for innocent spouse relief?
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- When two spouses file a joint return then who is responsible for the full amount of the tax due?
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- Which IRS notice removes the 2 year time limit for equitable relief claims?
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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.
- Upon achieving a passing score, test takers will be notified of the correct answers to the questions missed.
- These are Live recorded presentations converted into Self Study (On-Demand Videos).
Refund/Cancellation Policy
- For more information regarding refund, complaint and program cancellation policies, please contact our offices at 646-688-5128
- Please email to help@my-cpe.com in case of any self study program queries.
Reviews
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SASandi Aplin , EAJun 23rd 2020Thank 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.
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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.
IRS Approved
MY-CPE LLC, 1600 Highway 6 South, Suite 250, Sugar Land, TX, 77478
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
CTEC Approved
MY-CPE LLC, 1600 Highway 6 South, Suite 250, Sugar Land, TX, 77478
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.
On-Demand Webinars
Tax Planning Under Tax Cuts & Job Act : 10 Tips to Reduce Taxes for your Clients
Tuesday, July 28, 2020 View Details/RegisterTax Consequences on the CARES Act – Overview of major tax issues from the CARES Act and related notice including planning tec
Monday, July 27, 2020 View Details/RegisterBEYOND WORKING REMOTELY – CASE STUDIES | BENEFITS | CHALLENGES FOR ACCOUNTING & TAX FIRMS.
Friday, July 24, 2020 View Details/Register
- Cost FREE
- CPE Credits 1
- CE Credits 1
- IRS Course ID GEHNZ-T-00167-20-S
- CTEC Course ID 6273-CE-0179
- Subject Area Taxes
- Course Level Basic
- Instructional Method QAS Self Study
- Prerequisites None
- Advanced Preparation None
- Recorded Date July 13 ,2020
- Published Date July 13 ,2020
- Who should attend? Tax Attorney Tax Practitioners Accountant CPA - Small Firm CPA - Mid Size Firm CPA - Large Firm Accounting Firm Tax Pros CPA (Industry) Young CPA CPA in Business Entrepreneurial CPA Tax Director (Industry) CEO Tax Managers Tax Preparer
- Handout Material Download
- Key Terms Download
On-Demand Webinars
Tax Planning Under Tax Cuts & Job Act : 10 Tips to Reduce Taxes for your Clients
Tuesday, July 28, 2020 View Details/RegisterTax Consequences on the CARES Act – Overview of major tax issues from the CARES Act and related notice including planning tec
Monday, July 27, 2020 View Details/RegisterBEYOND WORKING REMOTELY – CASE STUDIES | BENEFITS | CHALLENGES FOR ACCOUNTING & TAX FIRMS.
Friday, July 24, 2020 View Details/RegisterPay Invoice
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