Innocent Spouse Relief: Innocent Or Not? FLEXCAST
Available Until
Your Desk
2.0 Credits
Member Price $98.00
Non-Member Price $113.00
Overview
After filing a joint return, many spouses have opposing views of who should be responsible for a resulting tax obligation when the IRS comes to call. Join Robert McKenzie as he details the types of innocent spousal relief that are available to taxpayers. He’ll present circumstances where relief will apply and note the procedures and forms for applying relief. In addition, he’ll discuss important issues that prevent taxpayers from receiving relief from joint tax obligations.
Highlights
IRC Section 6015(b) Innocent Spouse Relief. IRC Section 6015(c) Election of Separate Liability. IRC Section 6015(f) Equitable Relief. Issues and Perspectives. Applying for Relief. IRC Section 66 Treatment of Community Income.
Prerequisites
None.
Designed For
CPAs, financial professionals, enrolled agents and attorneys.
Objectives
Recognize circumstances where IRC 6015 for innocent spouse, separation of liability, and equitable relief applies. Identify the procedure and forms for applying for relief. Recognize the options available for client appeals.
Preparation
None.
Notice
This is a FlexCast (no exam required) and may be viewed only Monday - Saturday, 5am - 5pm PT. You may take up to one year from the date of purchase to complete the course. Pause your FlexCast and resume at a convenient day during the hours above. Partial credit for 2+ credit courses: If you are unable to complete the course in one sitting, partial credit can be awarded (minimum of one credit). To earn the remaining credits, you must return later and start the course from the beginning. Use chat to ask questions of a subject matter expert during the program.
Leader(s):
Leader Bios
Robert McKenzie Esq., Western CPE
Robert (Bob) E. McKenzie, EA, Esq., is a partner of the law firm of Arnstein & Lehr LLP of Chicago, Illinois, concentrating his practice in representation before the IRS and state tax agencies. He has lectured extensively on the subject of taxation and has made numerous media appearances, including on Dateline NBC and ABC World News Tonight.
Bob has been elected to the American College of Tax Counsel where he serves as secretary/treasurer of its board of regents. Prior to entering private practice, he was employed by the IRS Collection Division in Chicago, Illinois. From 2009–2011, Bob served as a member of the IRS Advisory Council (IRSAC), a group appointed by the IRS Commissioner.
Bob is the author of Representation Before the Collection Division of the IRS as well as the coauthor of Representing the Audited Taxpayer Before the IRS and Representation Before the United States Tax Court.
Non-Member Price $113.00
Member Price $98.00