TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Wednesday, May 4, 2011

A Practitioner's Guide to Innocent Spouse Relief

Guide The ABA has published A Practitioner's Guide to Innocent Spouse Relief, by Robert B. Nadler (Tennessee taxpayer Project):

Thousands of Innocent Spouse claims are filed each year -- this comprehensive and concisely written guide provides you with the framework for representing your client successfully. In straightforward language, the Guide 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. Learn:

  • How to advise clients going through a divorce on whether to file a joint or a separate return.
  • How to represent the client who did not meet his or her "duty to inquire" when he or she signed the return.
  • When to argue duress and when to argue abuse in innocent spouse cases.
  • When the IRS can grant innocent spouse relief even though the tax is attributable to your client's income.
  • When it might be in your client's best interests to oppose the IRS granting relief.
  • When it is possible to file a claim for innocent spouse relief after the two-year limitations period has expired.
  • How to use discovery to identify which equitable relief factors are in dispute.
  • When to file a motion to shift the burden of proof to the IRS.
  • How to recover reasonable costs and attorney fees in innocent spouse cases.
  • When and how to recover refunds in innocent spouse controversies.

Table of Contents, Foreword

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