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2022 NTPI Level 3 - L3.06.22 Spousal Relief

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Spousal Relief
IRS Program #:
CTEC #: 6257-CE-0073
CE: 2 IRS credits and 2 CTEC credits
Speaker: Thomas Gorczynski, EA, USTCP

Sometimes one taxpayer can resolve liability for a joint federal debt by severing joint and several liability. This course will describe when the law allows this and how a practitioner can successfully advocate for a taxpayer in this situation.

Learning Objectives:

  • Identify the difference between an innocent spouse claim and an injured spouse claim.
  • Understand the three different types of relief from joint and several liability on a joint tax return.
  • Define what actual knowledge or reason to know means for innocent spouse purposes.
  • Describe when a joint return is not valid for federal tax purposes.

Continuing Education
This course qualifies for IRS Continuing Education Hours. NAEA reports IRS CE on a monthly basis. If you have not received your CE Hours in your IRS PTIN Account by the end of the month after receiving the certificate, please contact NAEA at

Webinar Refund Policy
To request a refund, contact the NAEA education team via email at An NAEA education team member will review the request for refund. If the refund request has been approved, the refund will be refunded on the same method of purchase. Live Webinars, also offered On-Demand Webinars will not be refunded.