ISR 103: Separation of Liability Relief
Curriculum
- 13 Sections
- 12 Lessons
- Lifetime
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- Overview1
- Condition 1: Timely Filed Election1
- Condition 2: Joint Tax Return1
- Condition 3: Marital Status1
- Burden of Proof: Requesting Spouse1
- One Spouse Attributed to Erroneous Item1
- Both Spouses Attributed to Erroneous Item1
- IRS 7 Steps to Allocate Understatements1
- Limitations on Relief: General1
- Limitations on Relief - Actual Knowledge1
- Limitations on Relief - Transfer of Property to Avoid Tax1
- Refund Eligibility1
- Quiz1