Published by the American Bar Association (ABA), A Practitioner's Guide to Innocent Spouse Relief takes you step-by-step through the Innocent Spouse claim process, from information gathering, to administrative proceedings, to determination, to trial, and to refund relief.
Several major developments have occurred since the initial publication of A Practitioner's Guide to Innocent Spouse Relief. Notable developments included the IRS abandoning its position that taxpayers claiming equitable relief were limited to a two-year statute of limitations. The IRS also published Rev. Proc. 2013-34, which provided new guidance in equitable relief cases.
The author explains in straightforward language:
- How to prepare an equitable relief claim under Rev. Proc. 2013-34
- How to recover your client's tax refund when the IRS grants relief under section 6015(c)
- Even though the IRS has eliminated abuse as an independent factor in Rev. Proc. 2013-34, why is abuse still a major element of an equitable relief claim
- What to do when the IRS sends a collection notice for a joint tax assessment and your client says “I did not file” a joint return
- What steps to take to protect the client's innocent spouse claim while the client is going through a divorce
- Why it may be necessary to file a protective refund claim in some innocent spouse cases
- Why the first meeting with the client can dictate the success or failure of recovering your client's tax payments