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Author : Alan Goldstein
Publisher : Emunah Nes Publishing
ISBN 13 : 0991506626
Total Pages : 20 pages
Book Rating : 4.9/5 (915 download)
Download or read book Innocent Spouse Relief written by Alan Goldstein and published by Emunah Nes Publishing. This book was released on 2014-02-21 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Robert B. Nadler
Publisher :
ISBN 13 : 9781627226288
Total Pages : 131 pages
Book Rating : 4.2/5 (262 download)
Download or read book A Practitioner's Guide to Innocent Spouse Relief written by Robert B. Nadler and published by . This book was released on 2017-04-01 with total page 131 pages. Available in PDF, EPUB and Kindle. Book excerpt: In straightforward language, the new second edition of A Practitioner s Guide to Innocent Spouse Relief takes you step-by-step through the Innocent Spouse claim process, from information gathering, to administrative proceedings, to determination, to trial, and to refund relief."
Author : Karen B. Brown
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (628 download)
Download or read book Innocent Spouse Relief written by Karen B. Brown and published by . This book was released on 2005 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: " ... examines the rules permitting one spouse to avoid joint and several liability for federal income taxes and self-employment taxes reflected on a joint tax return. The portfolio describes in detail the three avenues of innocent spouse relief under the current rules effective post-July 22, 1998. It also analyzes the pre-July 23, 1998 provisions which afforded more limited innocent spouse relief ..."--Publisher description.
Author : Kip Dellinger
Publisher :
ISBN 13 : 9780808006107
Total Pages : 401 pages
Book Rating : 4.0/5 (61 download)
Download or read book Innocent Spouse Relief written by Kip Dellinger and published by . This book was released on 2001 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Christine S. Speidel
Publisher :
ISBN 13 : 9781639051496
Total Pages : 0 pages
Book Rating : 4.0/5 (514 download)
Download or read book A Practitioner's Guide to Innocent Spouse Relief, Third Edition written by Christine S. Speidel and published by . This book was released on 2023-06 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: In straightforward language, the third edition of A Practitioner's Guide to Innocent Spouse Relief takes you step-by-step through the innocent spouse claim process, from information gathering, to administrative proceedings, to determination, to trial, and to refund relief. It provides a comprehensive yet accessible guide for practitioners representing taxpayers in innocent spouse proceedings. Since the 2014 edition, there have been important case law and administrative developments in the wake of Rev. Proc. 2013-34 as well as legislative changes to Section 6015 of the Internal Revenue Code. This edition incorporates updates in the Code, Tax Court and Circuit Court case law, and IRS practices, and alerts readers to important issues likely to be litigated over the coming years under the Taxpayer First Act of 2019. This edition also offers three new chapters and substantial revisions to others: "Meeting Your Client" provides expanded information and practical tips for successfully communicating a client's full circumstances to the IRS, including translating state law terms and proving spousal abuse. The chapter on tax court jurisdiction has become "Judicial Fora," expanding the book beyond the U.S. Tax Court and describing the possibilities for obtaining relief in other federal courts. A new chapter focused on community property states addresses the intersection of community property taxation and relief under I.R.C. § 6015, and also guides the practitioner through relief from community property taxation under I.R.C. § 66. Recognizing that an increasing number of states have adopted procedures for spousal relief from state tax liabilities, a new chapter summarizes relief available at the state level, to provide a starting point for practitioners. A chapter on collection alternatives rounds out the trio of new chapters and renders the book a more comprehensive resource.
Author : United States Accounting Office (GAO)
Publisher : Createspace Independent Publishing Platform
ISBN 13 : 9781721093236
Total Pages : 32 pages
Book Rating : 4.0/5 (932 download)
Download or read book Innocent Spouse written by United States Accounting Office (GAO) and published by Createspace Independent Publishing Platform. This book was released on 2018-06-14 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: Innocent Spouse: Alternatives For Improving Innocent Spouse Relief
Author : Attorney Robert Schaller
Publisher : Attorney Robert Schaller
ISBN 13 :
Total Pages : 239 pages
Book Rating : 4./5 ( download)
Download or read book IRS Innocent Spouse Tax Relief written by Attorney Robert Schaller and published by Attorney Robert Schaller. This book was released on 2021-01-14 with total page 239 pages. Available in PDF, EPUB and Kindle. Book excerpt: Attorney Robert Schaller and the Schaller Law Firm offer IRS Innocent Spouse Tax Relief to tax professionals. This book is a scholarly treatise on the IRS program that relieves a requesting spouse (or former spouse) from joint and several tax liability. Innocent spouse relief is offered on equitable grounds or when the tax is attributable to a non-requesting spouse’s bad behavior – including fraud, income concealment, income misstatement, and unwarranted expense deductions or tax credits. This book offers a deep dive into the U.S. Tax Code, Treasury regulations, court opinions, the Internal Revenue Manual, and IRS Revenue Procedures that comprise the IRS’ Innocent Spouse Tax Relief program. This is a resource book for tax professionals. Congress authorized relief to the “innocent” spouse who would otherwise be inequitably harmed by the non-requesting spouse. The three types of relief from joint and several tax liability are analyzed with relevant citations to the U.S. Tax Code, Treasury regulations, court opinions, the Internal Revenue Manual, and IRS Revenue Procedures. A separate discussion is presented for Innocent Spouse Relief, Separation of Liability Relief, and Equitable Relief, including a line-by-line analysis of IRS Form 8857, Request for Innocent Spouse Relief. An 8-page Table of Contents, a 19-page Table of Authorities, and a 9-page Index aides a tax professional’s scholarly understanding. The book also explores premature and untimely relief claims, appellate review of rejected claims, and refund claims after relief is granted. IRS Innocent Spouse Tax Relief also explores the IRS collection process with a discussion of IRS levies, tax liens, installment agreements, the offer in compromise program, and currently not collectible status. Finally, powers of attorney and third-party authorizations are examined, including a line-by-line analysis of IRS Form 2848, Power of Attorney and IRS Form 8821, Tax Information Authorization.
Author :
Publisher :
ISBN 13 :
Total Pages : 8 pages
Book Rating : 4.3/5 (121 download)
Download or read book Innocent Spouse Relief from Sales & Use Tax written by and published by . This book was released on 2003 with total page 8 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Lawrence A. Sannicandro
Publisher :
ISBN 13 : 9781633593978
Total Pages : pages
Book Rating : 4.5/5 (939 download)
Download or read book Innocent Spouse Relief written by Lawrence A. Sannicandro and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: ... examines the rules permitting a taxpayer to obtain relief from joint and several liability for federal income taxes and self-employment taxes determined with respect to a joint return.
Author :
Publisher : DIANE Publishing
ISBN 13 : 1428945938
Total Pages : 44 pages
Book Rating : 4.4/5 (289 download)
Download or read book Tax administration IRS's Innocent Spouse Program performance improved : balanced performance measures needed. written by and published by DIANE Publishing. This book was released on 2002 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: By law, married persons who file joint tax returns are each fully responsible for the accuracy of the tax return and for the full tax liability. This is true even though only one taxpayer may have earned the wages or income shown on the tax return. Under the Internal Revenue Services (IRS) Innocent Spouse Program, IRS can relieve taxpayers of tax debts on the basis of equity considerations, such as not knowing that their spouse failed to pay taxes due. Since passage of the IRS Restructuring and Reform Act (Restructuring Act) of 1998, IRS has received thousands of requests from taxpayers for innocent spouse relief. IRSs inability to provide timely responses to such requests has generated concerns among taxpayers, Congress, and other stakeholders. It took IRS about a year, on average, to completely process an innocent spouse case in fiscal year 2001.
Author : Illinois. Department of Revenue
Publisher :
ISBN 13 :
Total Pages : 4 pages
Book Rating : 4.:/5 (124 download)
Download or read book Injured and Innocent Spouse Relief written by Illinois. Department of Revenue and published by . This book was released on 2020 with total page 4 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Stephanie Hunter McMahon
Publisher :
ISBN 13 :
Total Pages : 44 pages
Book Rating : 4.:/5 (13 download)
Download or read book What Innocent Spouse Relief Says about Wives and the Rest of Us written by Stephanie Hunter McMahon and published by . This book was released on 2015 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: Every time spouses sign joint returns, knowingly or not they accept joint and several liability, meaning that either spouse may be held liable for all of the tax due on the joint return. Although joint and several liability facilitates tax collection, it may conflict with a spouse's claims to have signed the return while being lied to, abused, or manipulated. The question for Congress is how to balance these competing demands. Innocent spouse relief provides some tax relief for spouses Congress does not believe should be jointly and severally liable. The existence of this relief also offers an opportunity to explore how the government views married women, as wives have always composed the lion's share of seekers and recipients of innocent spouse relief. The relief currently provided is both over- and under-inclusive by (1) not offering relief to all spouses or former spouses who are unable to assess the validity of their returns and (2) offering relief to some who both knew of, and helped orchestrate, tax evasion. This Article argues that the existing innocent spouse relief regime should be replaced with one that respects joint filers' agency when signing joint returns and affords relief only when a joint filer was unable to exercise that agency. In the event that a spouse is coerced into signing the return, relief needs to be speedier and less burdensome in application than under today's law. This approach would increase the equity of the tax system and reduce the administrative costs on both the taxpayer and the government.
Author :
Publisher :
ISBN 13 :
Total Pages : 12 pages
Book Rating : 4.:/5 (318 download)
Download or read book Innocent Spouse Relief for Individuals that Were Married Or Registered Domestic Partners written by and published by . This book was released on 2011 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : United States. Internal Revenue Service
Publisher :
ISBN 13 :
Total Pages : 8 pages
Book Rating : 4.3/5 (126 download)
Download or read book Examination of Returns, Appeal Rights, and Claims for Refund written by United States. Internal Revenue Service and published by . This book was released on 1978 with total page 8 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Research Institute of America, inc
Publisher :
ISBN 13 :
Total Pages : 31 pages
Book Rating : 4.:/5 (445 download)
Download or read book Innocent Spouse Relief written by Research Institute of America, inc and published by . This book was released on 2000 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : IRS Staff
Publisher :
ISBN 13 : 9780808006336
Total Pages : 160 pages
Book Rating : 4.0/5 (63 download)
Download or read book Innocent Spouse Relief written by IRS Staff and published by . This book was released on 2001-05 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Lynda D. Willis
Publisher :
ISBN 13 :
Total Pages : 13 pages
Book Rating : 4.:/5 (385 download)
Download or read book Innocent Spouse written by Lynda D. Willis and published by . This book was released on 1998 with total page 13 pages. Available in PDF, EPUB and Kindle. Book excerpt:
