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.

Nonprofit / Academic / Government individuals or institutions are eligible to a 50% discount off the nonmember price by calling the ABA's Service Center at 1-800-285-2221 to place an order.