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Injured and Innocent Spouse

When divorces occur, one of the issues you may have to determine whether a client is an injured or innocent spouse. This session defines the difference between injured and innocent spouses and provides practitioners with tools for helping clients who have spouses with significant tax burdens. We will address both the injured spouse allocation and the innocent spouse position for tax relief.

Objectives

Upon completion of the session, the learner will be able to:

• Identify and differentiate between an injured and an innocent spouse
• Recognize potential areas of conflict of interest
• Distinguish between innocent spouse relief, equitable relief and separation of liability relief
• Develop procedures to document innocent and injured spouse cases
• Prepare Forms 8379 and 8857
• Understand how to manage the client engagement

Details

Jason H. Daughtry, EA

Instructor:

Level:

Overview

Prerequisites:

None

Advanced Preparation:

None

Delivery Method: 

Group Live

CPE credits     Designation     Field of study

IRS

2

AFSP

Federal Tax Law Topic

IRS

2

EA

Federal Tax Law Topic

NASBA

2

CPA

Taxes

CTEC

2

CRTP

Federal Tax Law Topic

CFP Board

0

CFP®

No

How to Earn CPE

Sessions are first come, first served. Registration is not required for individual sessions. To earn CPE, scan your badge on your way into each session. You do not need to scan on your way out. CPAs will receive an additional form at registration to self-report their time out. We strictly abide by the IRS’ CPE rules and turn badge scanners off ten minutes after each session begins. We cannot award CPE if your badge isn’t scanned.