Advocating for Your Client in Innocent Spouse Cases

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DISCLAIMER

ARCHIVED SEMINARS ARE FOR VIEWING PURPOSES ONLY.

THE SEMINAR CONTENT IS NO LONGER CURRENT AND DOES NOT QUALIFY FOR ANY CONTINUING EDUCATION CREDIT.

ARCHIVE DATE: JUNE 2013

The Taxpayer Advocate Service presented this seminar at the 2011 IRS Nationwide Tax Forum, and the information was correct at the time of recording.

A recent court decision (Stephenson v Commissioner) has sparked new interest in innocent spouse claims where domestic violence was involved. The National Taxpayer Advocate has called for the elimination of the controversial "two-year rule" the IRS uses to determine whether to grant equitable relief in these cases. This session helps you understand the innocent spouse provisions of the Internal Revenue Code, specifically how to request relief under section 6015(f), and help you determine when it is appropriate to seek help from the Taxpayer Advocate Service.

Issued on July 25, 2011, Notice 2011-70 expands the period for requesting relief under IRC 6015(f). Individuals requesting relief under 6015(f) are no longer required to request relief within two years of the IRS’ first collection activity. Additional information appears in PowerPoint slides at the end of this seminar.

To view this archived seminar, click below