- 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.
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Overview of Appellate Rights
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IRS Fails to Act
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IRS Office of Appeals
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Tax Court and Other Courts
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Tax Court Jurisdiction
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Tax Court Filing Deadline
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Trial and Standard of Review
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U.S. Court of Appeals
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Quiz
Reviews
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Tax Law
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.
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