L3.06.22 Spousal Relief

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Description

Spousal Relief
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.

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.

Contributors

Thomas A. Gorczynski, EA, USTCP

Thomas A. Gorczynski, EA, USTCP is a Phoenix-based tax professional whose practice specializes in tax preparation, planning, and representation. He earned an MS in Taxation from Golden Gate University and a certificate in Finance and Accounting from the Wharton School at the University of Pennsylvania. He serves on the NTPI Planning and Government Relations Committees. Mr. Gorczynski is a nationally-known speaker in the tax field and co-owner of Compass Tax Educators.