This course will examine innocent spouse relief as a potential option for taxpayers burdened by a spouse/ex-spouse’s tax obligations. It will cover the general process and filing obligations for obtaining innocent spouse relief, distinguish this type of relief from the separation of liability and equitable relief, and review specific community property considerations. Finally, this course will examine recent tax court cases related to innocent spouse relief.

 Learning Objectives:

• Determine the primary objectives and filing requirements for innocent spouse relief


• Identify the general relief process and related IRS forms


• Recognize the difference between innocent spouse relief, separation of liability, and equitable relief


• Identify specific community property issues related to joint tax liabilities


• Recall examples of recent tax court cases involving innocent spouse relief