IRS Program #: X9QQU-T-00857-22-O/S
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.
- 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.
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 email@example.com.
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