- Instructor: Attorney Bob Schaller
- Lectures: 8
- Quizzes: 1
Appellate Review.
This course discusses a Requesting Spouse’s appellate rights both (a) when the IRS fails to issue a “preliminary” determination within six (6) months of the election for Innocent Spouse Relief and/or Separation of Liability Relief, or request for Equitable Relief, and (b) after an IRS determination denying the election for Innocent Spouse Relief and/or Separation of Liability Relief, or request for Equitable Relief.
Curriculum
- 9 Sections
- 8 Lessons
- Lifetime
Expand all sectionsCollapse all sections
- Overview of Appellate Rights1
- IRS Fails to Act1
- IRS Office of Appeals1
- Tax Court and Other Courts1
- Tax Court Jurisdiction1
- Tax Court Filing Deadline1
- Trial and Standard of Review1
- U.S. Court of Appeals1
- Quiz1
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