Innocent Spouse Relief Under IRC Section 6015
Navigating New Tax Rules to Avoid Liability for Divorced, Widowed or Married Clients
Recording of a 110-minute CLE/CPE webinar with Q&A
This teleconference will provide tax advisors with a review of the scope and elements of the innocent spouse relief rule, filing requirements, and the administrative and appeals process.
- Innocent Spouse Relief
- Basic innocent spouse relief
- Separate liability election
- Equitable relief
- Ethical/conflicts issues
- IRS Notice 2012-8
- Recognizing spousal abuse
- Recognizing substance abuse
- Filing requirements; administrative process through IRS Appeals
- Form 8857
- IRS Notice 2011-70
- Tax court review
The panel will review these and other key questions:
- What pitfalls must counsel be cognizant of in assisting clients in completing Form 8857?
- How can taxpayers who were previously denied relief take advantage of the elimination of the 2-year limitation period?
- What questions should counsel ask a client who is facing tax liability from a joint return filed by a current or former spouse?
Following the speaker presentations, you'll have an opportunity to get answers to your specific questions during the interactive Q&A.
Pietro E. Canestrelli
Reid & Hellyer
With over 12 years of tax law controversy experience, he has saved clients millions in taxes, penalties and interest. ... | Read More
With over 12 years of tax law controversy experience, he has saved clients millions in taxes, penalties and interest. He has been certified as a tax specialist by the State Bar of California. He regularly contributes tax law articles to the California Litigation Attorney Blog that are relevant to both consumers and business alike.Close
Stephen J. Dunn
Mr. Dunn represents entrepreneurs and much of his work involves civil tax controversies. These include research... | Read More
Mr. Dunn represents entrepreneurs and much of his work involves civil tax controversies. These include research and advice on tax compliance issues; examinations of corporations, pass-thru entities, and individuals; international tax examinations; voluntary disclosures; amended tax returns; claims for refund; employment tax matters; discharge of indebtedness income; tax collection; appeals and trials.Close
Scott A. Schumacher
Associate Professor of Law
University of Washington School of Law
He teaches courses in the Graduate Program in Taxation and is the Director of the Law School's Federal Tax Clinic.... | Read More
He teaches courses in the Graduate Program in Taxation and is the Director of the Law School's Federal Tax Clinic. Prior to joining the UW law school faculty full-time 2001, he was an attorney with Chicoine & Hallett in Seattle, where his practice focused on civil and criminal tax controversy and litigation. He also served as a trial attorney with the U.S. Department of Justice Tax Division.Close