This live web event has ended. Thank you for attending.
IRS Program #: X9QQU-T-00857-22-O/S
CE: 2 IRS 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.