Innocent Spouse Relief

4.7 (313)

Venar Ayar, JD

Ayar Law

  • AFSP
  • CPA
  • EA
  • Tax Professional
  • ORTP
  • CTEC

1 Credit

$10

Subject Area

Taxes

Webinar Qualifies For

1 CPE credit of Taxes for all CPAs

1 CE credit of Federal Tax Law for 2021 Annual Filing Season Certificate program( IRS Approved : GEHNZ )

1 CE credit of Federal Tax Subjects for California Tax Professionals (CTEC Approved - 6273)

1 CE credit of Federal Tax for Oregon Tax Preparers

1 CE credit of Federal Tax for Maryland Tax Preparers

1 CE credit of Federal Tax for Enrolled Agents ( IRS Approved : GEHNZ )

1 General Educational credit for Tax Professionals / Bookkeepers / Accountants

You need to register for the webinar to watch the video.

Click Here to Register

Before starting this self study program, please go through the instructional document.

Overview

  • What is Innocent Spouse Relief?
    2 mins
  • 3 Types of Relief
    4 mins
  • Innocent Spouse Relief
    11 mins
  • Separation of Liability Relief
    26 mins
  • Equitable Relief
    33 mins
  • Other Elements
    35 mins
  • IRS Notice 2011-70
    42 mins
  • Sample 8857 Form
    44 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

Who Should Attend?

  • Accountant
  • Accounting Firm
  • CEO
  • CPA (Industry)
  • CPA - Large Firm
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • CPA in Business
  • Entrepreneurial CPA
  • Tax Attorney
  • Tax Director (Industry)
  • Tax Managers
  • Tax Practitioners
  • Tax Preparer
  • Tax Pros
  • Young CPA

Testimonial

4.7

(313)
73%
20%
6%
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.

HK

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

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

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

I watched the entire video, but my screen is saying I only watched 68% of the video.