A comprehensive collection of everything a tax professional should know when dealing with the IRS. It not only provides an in-depth discussion of the law, but is replete with realistic examples and hundreds of practice tips to aid tax practitioners during all stages of representation before the IRS in controversy matters, including exam, appeals, Tax Court, refund actions, and collection matters.
New chapter in the 7th Edition:
- Assisting Taxpayers with Disabilities
Chapters completely rewritten:
- Relief for Taxpayers from Federal Tax Lien
- Tax Levies
New Bonus DVD Content:
- Audio, Video, and Meeting Materials relevant to your practice.
- Organizing a Tax Clinic
- Establishing a Pro Bono Program as Part of a Tax Clinic
Several major developments have occurred since the initial publication of A Practitioner’s Guide to Innocent Spouse Relief. Notable developments included the IRS abandoning its position that taxpayer’s claiming equitable relief was limited to a two-year statute of limitations. The IRS also published Rev. Proc. 2013-34, which provided new guidance in equitable relief cases.
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.
In this newly revised edition, the author explains:
- How to prepare an equitable relief claim under Rev. Proc. 2013-34.
- How to recover your client’s tax refund when the IRS grants relief under section 6015(c).
- Even though the IRS has eliminated abuse as an independent factor in Rev. Proc. 2013-34, why is abuse still a major element of an equitable relief claim.
- What to do when the IRS sends a collection notice for a joint tax assessment and your client says “I did not file” a joint return.
- What steps to take to protect the client’s innocent spouse claim while the client is going through a divorce.
- Why it may be necessary to file a protective refund claim in some innocent spouse cases.
- Why the first meeting with the client can dictate the success or failure of recovering your client’s tax payments.