Learn How to Qualify for Equitable Relief Under Sec. 6015(f)
Married taxpayers who file joint tax returns are individually and jointly responsible for any income tax arising from their returns—even if they divorce later. However, in some situations a spouse can file a request for equitable relief from joint tax liability under Section 6015 of the Internal Revenue Code.
Learn how to qualify for innocent spouse relief under Section 6015 in this webinar by tax expert Daniel J. Pilla. Pilla will decode Section 6015, and walk you through the threshold requirements for innocent spouse relief—including a few effective traditional remedies. He will show you how to evaluate whether a taxpayer qualifies for traditional innocent spouse relief, and discuss the elements of a separate spouse election and statute of limitations for making the election. He will reveal the “secret” statute that makes relief available to non-filers under community property laws, as well as the 7 factors courts considered when determining whether equity relief applies.
Pilla will also analyze a few court decisions on innocent spouse relief, bring you up to speed with definitions of critical phrases—such as “knew or should have known,” and “financial benefit”—and discuss the applicable burden of proof under all three provisions of Section 6015 (b, c and f). Plus, he will show you how to effectively appeal innocent spouse application denials.
After attending this webinar, you will have an effective working knowledge of all aspects of the innocent spouse rules—including the application, proof, and appeals processes. Plus, you will be in a better position to provide value-added services to clients who are embroiled in a divorce, spousal abandonment, death, or other factors that warrant innocent spouse relief consideration.
This session will bring you up to speed with:
How to evaluate whether a taxpayer qualifies for traditional innocent spouse relief
The elements of a separate spouse election and statute of limitations for making the election
The “secret” innocent spouse statute that makes relief available to non-filers under community property laws
The 7 factors the courts considered in determining whether equity relief applies
The statute of limitations applicable to 6015(f)
Analysis of several court decisions in determining innocent spouse relief
Definitions of critical applicable phrases, such as “knew or should have known,” and “financial benefit”
The applicable burden of proof under all three provisions of 6015—(b), (c), and (f)
How to appeal the denial of innocent spouse applications
Daniel J. Pilla is a tax litigation consultant. Premier proponent and advocate of taxpayer rights. For over three decades, Dan has been tremendously successful in his negotiations with the IRS. Regarded as one of the country’s premiere experts in IRS procedures, Dan provides people across the country with soun...
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