Innocent Spouse Relief
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A Practitioner S Guide To Innocent Spouse Relief
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Author : Robert B. Nadler
language : en
Publisher:
Release Date : 2017-04-01
A Practitioner S Guide To Innocent Spouse Relief written by Robert B. Nadler and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-04-01 with Business & Economics categories.
In straightforward language, the new second edition of 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."
Innocent Spouse Relief
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Author : IRS Staff
language : en
Publisher:
Release Date : 2001-05
Innocent Spouse Relief written by IRS Staff and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001-05 with categories.
Innocent Spouse Relief
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Author : Karen B. Brown
language : en
Publisher:
Release Date :
Innocent Spouse Relief written by Karen B. Brown and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on with Correality and solidarity categories.
... examines the rules permitting one spouse to avoid joint and several liability for federal income taxes and self-employment taxes reflected on a joint tax return. The portfolio describes in detail the three avenues of innocent spouse relief under the current rules effective post-July 22, 1998. It also analyzes the pre-July 23, 1998 provisions that afforded more limited innocent spouse relief.
Innocent Spouse Relief
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Author : Kip Dellinger
language : en
Publisher:
Release Date : 2001
Innocent Spouse Relief written by Kip Dellinger and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001 with Correality and solidarity categories.
Innocent Spouse Relief
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Author : Alan Goldstein
language : en
Publisher: Emunah Nes Publishing
Release Date : 2014-02-21
Innocent Spouse Relief written by Alan Goldstein and has been published by Emunah Nes Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-02-21 with Business & Economics categories.
Treasury Department Report On Innocent Spouse Relief
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Author :
language : en
Publisher:
Release Date : 1999
Treasury Department Report On Innocent Spouse Relief written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999 with Business & Economics categories.
Innocent Spouse
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Author : United States Accounting Office (GAO)
language : en
Publisher: Createspace Independent Publishing Platform
Release Date : 2018-06-14
Innocent Spouse written by United States Accounting Office (GAO) and has been published by Createspace Independent Publishing Platform this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-06-14 with categories.
Innocent Spouse: Alternatives For Improving Innocent Spouse Relief
Irs Innocent Spouse Tax Relief
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Author : Attorney Robert Schaller
language : en
Publisher: Attorney Robert Schaller
Release Date : 2021-01-14
Irs Innocent Spouse Tax Relief written by Attorney Robert Schaller and has been published by Attorney Robert Schaller this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-01-14 with Law categories.
Attorney Robert Schaller and the Schaller Law Firm offer IRS Innocent Spouse Tax Relief to tax professionals. This book is a scholarly treatise on the IRS program that relieves a requesting spouse (or former spouse) from joint and several tax liability. Innocent spouse relief is offered on equitable grounds or when the tax is attributable to a non-requesting spouse’s bad behavior – including fraud, income concealment, income misstatement, and unwarranted expense deductions or tax credits. This book offers a deep dive into the U.S. Tax Code, Treasury regulations, court opinions, the Internal Revenue Manual, and IRS Revenue Procedures that comprise the IRS’ Innocent Spouse Tax Relief program. This is a resource book for tax professionals. Congress authorized relief to the “innocent” spouse who would otherwise be inequitably harmed by the non-requesting spouse. The three types of relief from joint and several tax liability are analyzed with relevant citations to the U.S. Tax Code, Treasury regulations, court opinions, the Internal Revenue Manual, and IRS Revenue Procedures. A separate discussion is presented for Innocent Spouse Relief, Separation of Liability Relief, and Equitable Relief, including a line-by-line analysis of IRS Form 8857, Request for Innocent Spouse Relief. An 8-page Table of Contents, a 19-page Table of Authorities, and a 9-page Index aides a tax professional’s scholarly understanding. The book also explores premature and untimely relief claims, appellate review of rejected claims, and refund claims after relief is granted. IRS Innocent Spouse Tax Relief also explores the IRS collection process with a discussion of IRS levies, tax liens, installment agreements, the offer in compromise program, and currently not collectible status. Finally, powers of attorney and third-party authorizations are examined, including a line-by-line analysis of IRS Form 2848, Power of Attorney and IRS Form 8821, Tax Information Authorization.
A Practitioner S Guide To Innocent Spouse Relief Third Edition
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Author : Christine S. Speidel
language : en
Publisher:
Release Date : 2023-06
A Practitioner S Guide To Innocent Spouse Relief Third Edition written by Christine S. Speidel and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-06 with Law categories.
In straightforward language, the third edition of 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. It provides a comprehensive yet accessible guide for practitioners representing taxpayers in innocent spouse proceedings. Since the 2014 edition, there have been important case law and administrative developments in the wake of Rev. Proc. 2013-34 as well as legislative changes to Section 6015 of the Internal Revenue Code. This edition incorporates updates in the Code, Tax Court and Circuit Court case law, and IRS practices, and alerts readers to important issues likely to be litigated over the coming years under the Taxpayer First Act of 2019. This edition also offers three new chapters and substantial revisions to others: "Meeting Your Client" provides expanded information and practical tips for successfully communicating a client's full circumstances to the IRS, including translating state law terms and proving spousal abuse. The chapter on tax court jurisdiction has become "Judicial Fora," expanding the book beyond the U.S. Tax Court and describing the possibilities for obtaining relief in other federal courts. A new chapter focused on community property states addresses the intersection of community property taxation and relief under I.R.C. § 6015, and also guides the practitioner through relief from community property taxation under I.R.C. § 66. Recognizing that an increasing number of states have adopted procedures for spousal relief from state tax liabilities, a new chapter summarizes relief available at the state level, to provide a starting point for practitioners. A chapter on collection alternatives rounds out the trio of new chapters and renders the book a more comprehensive resource.
Tax Administration Irs S Innocent Spouse Program Performance Improved Balanced Performance Measures Needed
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Author :
language : en
Publisher: DIANE Publishing
Release Date : 2002
Tax Administration Irs S Innocent Spouse Program Performance Improved Balanced Performance Measures Needed written by and has been published by DIANE Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002 with categories.
By law, married persons who file joint tax returns are each fully responsible for the accuracy of the tax return and for the full tax liability. This is true even though only one taxpayer may have earned the wages or income shown on the tax return. Under the Internal Revenue Services (IRS) Innocent Spouse Program, IRS can relieve taxpayers of tax debts on the basis of equity considerations, such as not knowing that their spouse failed to pay taxes due. Since passage of the IRS Restructuring and Reform Act (Restructuring Act) of 1998, IRS has received thousands of requests from taxpayers for innocent spouse relief. IRSs inability to provide timely responses to such requests has generated concerns among taxpayers, Congress, and other stakeholders. It took IRS about a year, on average, to completely process an innocent spouse case in fiscal year 2001.