Spouses who file a joint federal income tax return are generally jointly and severally liable for any tax reported as due on the return or any deficiency determined to be due with respect to a joint return. This rule can lead to inequitable results in a variety of situations, such as where the spouses are separated or divorced, where one spouse dies leaving unpaid tax liabilities or deficiencies, or where one spouse files a return without his or her spouse's consent.
This webinar, offered by a leading tax controversy attorney, will discuss:
(1) strategies to protect the innocent spouse prior to the filing of a return,
(2) the process to disavow a joint return already filed with the tax authorities,
(3) the rules related to obtaining innocent spouse relief under section 6015(b), (c), and (f) of the Internal Revenue Code,
(4) strategies to represent the putative non-innocent spouse, and
(5) ethical considerations for practitioners representing both spouses.
This webinar is a must-attend for practitioners who represent spouses who file joint returns.
"A very comprehensive webinar, it covered the topic well."
"HUGE amount of information and great explanation. Definitely don't let this pass by without participating!"
"Important subject matter presented by a very knowledgeable instructor!"
"This seminar was extremely informative and the handouts will be useful even after the seminar has ended"
"You have demystified the innocent spouse relief topic and have also provided step by step instructions and guidelines to assist my clients during a time of hardship."
Lawrence A. Sannicandro is a tax controversy and litigation attorney with Agostino & Associates, P.C., where he counsels businesses and individuals at all stages of tax controversies. He regularly represents clients in audits, before the IRS Office of Appeals, and in litigation before the United States Courts of Appeals, the United States Tax Court, the United States Court of Federal Claims, the United States District Courts. Prior to entering private practice, Mr. Sannicandro served as a law clerk for the United States Tax Court, and before that, as an attorney for the IRS. He earned his LL.M. in Taxation from Georgetown University Law Center, J.D. from the University of Florida Levin College of Law, and M.B.A. in Finance from Binghamton University. He is a frequent author on tax practice and procedure, and is a contributing author to David Laro, Shannon P. Pratt & Michael R. Devitt, Qualified Appraiser, Qualified Appraisal: Practice, Procedure, Legal Analysis, and Theory.
CPAwebengage, Inc. (Sponsor Id#: 111889) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org.
CPAwebengage Inc. 1857. W 34th Ave, Denver, CO 80211
CPAwebengage, Inc. (Sponsor Id#: HURS9) has entered into an agreement with the Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, section 10.6(g), covering maintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the IRS as to the quality of the program or its contribution to the professional competence of the enrolled individual. Credit earned by attendees with a PTIN will be reported directly to the IRS as required of all providers. To ensure your CPE hours are reported, update your profile in My Account to include your PTIN number. Please note: IRS CE is only mandatory for EAs and ERPAs. For all other tax return preparers, CE is voluntary. <br/><br/> <strong>CPAwebengage Inc. 1857. W 34th Ave, Denver, CO 80211</strong>