Course Category: Innocent Spouse Relief

Showing 1-12 of 18 results

Intro 103: Understanding the IRS Collection Process

Understanding the IRS Collection Process. This course provides a brief overview of the IRS collection process.  It does not provide strategies or exceptions to the rule.  Later courses provide a greater explanation of these issues. The collection process starts after a taxpayer files a tax return without full payment…

OIC 121: Rejecting a Pending Offer

“Rejecting” a Pending Offer. The IRS can “reject” a processable Offer in Compromise application for many reasons.  The IRS defines “reject” as a non-acceptance recommendation of any OIC offer that includes appellate rights.  IRM § (12-20-2018).  The rejection of an application closes the Offer in Compromise application review process. …

OIC 126: Appellate Rights

Appellate Rights Relating to OICs. This course discusses appellate rights in the Offer in Compromise context.  Appellate rights are better understood when segregated into three issues: (1) appellate rights relating to a pre-rejection “independent administrative review”; (2) appellate rights following a collection due process determination (i.e.  offer made as part of…

IA 102: Levy Protection with Installment Agreements

Levy Protection Afforded by Installment Agreements. Installment agreements are employed to shield taxpayers from the IRS’ dreaded levy apparatus while paying back-taxes through a systematic repayment plan.  The IRS’ most lethal collection weapon is the feared LEVY.  The IRS uses the levy as a sword against taxpayers by seizing taxpayers’ money…

IA 110: IRS Acceptance & Rejection Determinations

IRS Acceptance & Rejection Determinations. Acceptance or rejection of a proposed “routine” installment agreement is based on analysis of (a) compliance with filing and payment requirements, (b) collection information statements, and (c) taxpayer provided documentation.  As explained in other lessons, special criteria exist for those taxpayers who qualify for Guaranteed,…

IA 111: Terminating & Modifying Existing Agreements

Terminating & Modifying Existing Installment Agreements. Generally, an installment agreement approved by the IRS remains in effect for the stated term of the agreement.  26 U.S.C. § 6159(b)(1).  However, a taxpayer may request that the IRS alter, modify or terminate the terms of the installment agreement because of a change…

IA 112: Appellate Review

Appellate Review. The Tax Code requires the IRS to conduct an “independent administrative review” before the rejection of an installment agreement is communicated to the taxpayer.  26 U.S.C. § 7122(e).  Although the intention to recommend rejection should be relayed to the taxpayer, actual rejection of a proposed agreement must not be…

ISR 101: 3 Types of Relief from Joint and Several Liability

Three Types of Relief from Joint and Several Liability. Many married taxpayers choose to file a joint tax return because of benefits this filing status affords them but ignore the detriments.  When filing jointly, both taxpayers are jointly and severally liable for the tax and any additions to tax, interest, and penalties…

ISR 102: Innocent Spouse Relief

Innocent Spouse Tax Relief. Congress has authorized “Innocent Spouse Relief” for qualifying spouses to relieve them from certain joint and several tax liability related to an understated tax deficiency.  26 U.S.C. § 6015(a)(1).  Through the “Innocent Spouse Relief” program, the Requesting Spouse can be relieved of responsibility for paying any additions…

ISR 103: Separation of Liability Relief

Separation of Liability Relief. Congress has authorized “Separation of Liability Relief” for qualifying spouses to relieve them from certain joint and several tax liability related to a tax “deficiency.”  26 U.S.C. § 6015(c).  The Tax Code defines “deficiency,” generally, as the amount by which the tax imposed by IRS Subtitle A…

ISR 104: Equitable Relief

Equitable Tax Relief. Congress has authorized “Equitable Relief” for qualifying spouses to relieve them from certain joint and several tax liability related to a tax deficiency and/or underpayment.  26 U.S.C. § 6015(f).  Equitable Relief also applies to penalties and interest when relief is granted for the underlying item.  IRM §…

ISR 105: Form 8857, Request for Innocent Spouse Relief

IRS Form 8857, Request for Innocent Spouse Relief. A taxpayer seeks relief from joint and several liability by filing IRS Form 8857, Request for Innocent Spouse Relief.   A Requesting Spouse may seek relief asserting one or more bases.  A Requesting Spouse may submit a single claim (a) electing relief under…

ISR 106: Premature & Untimely Claims

Premature and Untimely Claims. A Requesting Spouse electing Innocent Spouse Relief and/or Separation of Liability Relief or requesting Equitable Relief must be cognizant of the window of opportunity.  Elections and requests can neither be made prematurely nor untimely.  Premature claims are discussed first, followed by a discussion of what constitutes…

ISR 107: Appellate Review

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…

ISR 108: Participation by Non-Requesting Spouse

Non-Requesting Spouse’s Participation. Conflict between the Requesting Spouse and the Non-Requesting Spouse is almost inevitable.  Afterall, the Requesting Spouse is attempting to shift the joint and several tax burden onto the sole shoulders of the Non-Requesting Spouse.  This burden shift request can make the Requesting Spouse unpopular in the eyes of…

ISR 109: Levies, Seizure & Court Proceedings Restricted

Levies, Seizure & Court Proceedings Restricted. The IRS’s ability to collect back-taxes is restricted when a Requesting Spouse files a claim with the IRS for Innocent Spouse Relief, Separation of Liability Relief, or Equitable Relief.

ISR 110: Installment Agreements

Installment Agreement Affected by Request for Relief. Some taxpayers do not know their tax options and contact the IRS for an installment agreement after receiving notice from the IRS that an audit revealed a tax deficiency due to a spouse’s failure to report income or improper deduction claim.  This could be a…

ISR 111: Refund Claims

Refund Claims Made by an Innocent Spouse. The Requesting Spouse seeking relief from joint and several liability must be able to distinguish between civil claims for tax refunds and civil actions for tax refunds.  Civil claims for tax refund are made administratively with the IRS utilizing IRS Form 8857.  Civil…