ISR 103: Separation of Liability Relief

ISR 103: Separation of Liability Relief

• Overview 0/1

  • Lecture 1.1
    Overview of Separation of Liability Relief

    15 minutes
    15m

• Condition 1: Timely Filed Election 0/1

  • Lecture 2.1
    Condition 1: Timely Filed Election

    15 minutes
    15m

• Condition 2: Joint Tax Return 0/1

  • Lecture 3.1
    Condition 2: Joint Tax Return

    15 minutes
    15m

• Condition 3: Marital Status 0/1

  • Lecture 4.1
    Condition 3: Marital Status

    30 minutes
    30m

• Burden of Proof: Requesting Spouse 0/1

  • Lecture 5.1
    Burden of Proof: Requesting Spouse

    15 minutes
    15m

• One Spouse Attributed to Erroneous Item 0/1

  • Lecture 6.1
    One Spouse Attributed to Erroneous Item

    45 minutes
    45m

• Both Spouses Attributed to Erroneous Item 0/1

  • Lecture 7.1
    Both Spouses Attributed to Erroneous Item

    45 minutes
    45m

• IRS 7 Steps to Allocate Understatements 0/1

  • Lecture 8.1
    IRS 7 Steps to Allocate Understatements

    60 minutes
    1h0m

• Limitations on Relief: General 0/1

  • Lecture 9.1
    Limitations on Relief: General

    15 minutes
    15m

• Limitations on Relief - Actual Knowledge 0/1

  • Lecture 10.1
    Limitations on Relief – Actual Knowledge

    90 minutes
    1h30m

• Limitations on Relief - Transfer of Property to Avoid Tax 0/1

  • Lecture 11.1
    Limitations on Relief – Transfer of Property to Avoid Tax

    30 minutes
    30m

• Refund Eligibility 0/1

  • Lecture 12.1
    Refund Eligibility

    15 minutes
    15m

• Quiz 0/1

  • Quiz 13.1
    Test Your Knowledge of Separation of Liability Relief

    10 questions60 minutesFinal
    1h0m