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Product Format : Webinar

Aired Time : Available OnDemand

Duration : 90 minutes

Expert : Daniel J. Pilla

Learn How to Qualify for Equitable Relief Under Sec. 6015(f)

Innocent Spouse Relief Under Section 6015: Plan A, B and C. Married taxpayers who file joint tax returns are individually and jointly responsible for any income tax arising from their returns—even if they divorce later. However, in some situations a spouse can file a request for equitable relief from joint tax liability under Section 6015 of the Internal Revenue Code.

Learn how to qualify for innocent spouse relief under Section 6015 in this webinar by tax expert Daniel J. Pilla. Pilla will decode Section 6015, and walk you through the threshold requirements for innocent spouse relief—including a few effective traditional remedies. He will show you how to evaluate whether a taxpayer qualifies for traditional innocent spouse relief, and discuss the elements of a separate spouse election and statute of limitations for making the election. He will reveal the “secret” statute that makes relief available to non-filers under community property laws, as well as the 7 factors courts considered when determining whether equity relief applies.

Pilla will also analyze a few court decisions on innocent spouse relief, bring you up to speed with definitions of critical phrases—such as “knew or should have known,” and “financial benefit”—and discuss the applicable burden of proof under all three provisions of Section 6015 (b, c and f). Plus, he will show you how to effectively appeal innocent spouse application denials.

After attending this webinar ‘Innocent Spouse Relief Under Section 6015: Plan A, B and C’, you will have an effective working knowledge of all aspects of the innocent spouse rules—including the application, proof, and appeals processes. Plus, you will be in a better position to provide value-added services to clients who are embroiled in a divorce, spousal abandonment, death, or other factors that warrant innocent spouse relief consideration.

Session Highlights

This session will bring you up to speed with:

  • How to evaluate whether a taxpayer qualifies for traditional innocent spouse relief
  • The elements of a separate spouse election and statute of limitations for making the election
  • The “secret” innocent spouse statute that makes relief available to non-filers under community property laws
  • The 7 factors the courts considered in determining whether equity relief applies
  • The statute of limitations applicable to 6015(f)
  • Analysis of several court decisions in determining innocent spouse relief
  • Definitions of critical applicable phrases, such as “knew or should have known,” and “financial benefit”
  • The applicable burden of proof under all three provisions of 6015—(b), (c), and (f)
  • How to appeal the denial of innocent spouse applications

NASBA & IRS Category of Study: Taxes

Level: Basic

Who Should Attend

  • Certified Public Accountants (CPAs)
  • Enrolled Agents (EAs)
  • Attorneys
  • Financial Planners
  • Other Tax Preparers
  • Finance and Accounting Professionals
  • Personnel in Accounting and Taxation Firms
  • Personnel in law firms dealing with tax issues

 

 

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About the Speaker

Daniel J. Pilla is a tax litigation consultant. Premier proponent and advocate of taxpayer rights. For over three decades, Dan has been tremendously successful in his negotiations with the IRS. Regarded as one of the country’s premiere experts in IRS procedures, Dan provides people across the country with sound solutions to their tax-related problems. He has helped countless thousands of citizens solve personal and business tax problems they thought might never be solved. Furthermore, Dan’s proven techniques can effectively prevent IRS problems before they begin.

Dan is the author of fourteen books, dozens of research reports and hundreds of articles. Dan’s work is regularly featured on radio and television as well as in major newspapers, leading magazines and trade publications nation-wide. His books have been recommended by prominent magazines and financial publications such as the Wall Street Journal, Money, Family Circle, Investor’s Business Daily. The Wall Street Journal ranked Dan’s book, “The IRS Problem Solver”, as the number one tax book in America. Dan has written or contributed to major articles for Reader’s Digest, National Review, Reason, USA Today Magazine and others.

Dan was a consultant to the National Commission on Restructuring the IRS. He works with numerous public policy research institutes and presented testimony to Congress on several occasions. His testimony to the Senate Finance Committee blew the lid off IRS abuse and led to many new taxpayers’ rights and protections. He is admitted to practice before the United States Tax Court where he represents taxpayers across the nation.

Additional information

Training Format

Transcript, Webinar, Webinar + Transcript