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.
Robert R, MO
"This is a good class for all person that are involved in tax preparation should hear this program. It is vital that they be aware of the correct manner to apply for an injured spouse whether they are a male or female. Many feel that it applies only to the female and not the male. Check carefully, you made be incorrect in your assumptions.."Elizabeth, TX
"Lawrence A. Sannicandro was a terrific presenter. He gave a lot of information in a short period of time without overwhelming the audience, which can be difficult to do. I am excited to share my new knowledge with the rest of our firm and with our clients. Thank you!"Myrna, CA
"He was very informative and detailed every step on what to do if presented with an innocent spouse relief case and what qualifies under the regulation. He also explained that it is a conflict of interest to represent both parties but its doable under certain conditions."Thomas, OH
"Mr. Sannicandro hit a home run, as always. There is a difference between an injured spouse and innocent spouse, and this webinar helped to illustrate that difference. perhaps a future webinar could combine the two and delve into the differences in detail."Blanca, TX
"I have been a Tax Professional/Tax Office Manager for 9 years in the same company and I never heard from them to give us all this explanations about Injured Spouse, because of that I will widely recommend CPAacademy to all tax professionals."Marc, MD
"Excellent webinar by Mr. Sannicandro, Esq.. Excellent job of reviewing the procedure to determine if a client may qualify for Innocent Spouse Relief Relief. Excellent handouts with revenue procedures and references to case law!"Robert, CA
"This is an area I know exists but it always seemed like a complex secret. This course really opened my eyes that it is an area that can be mastered and will be a tremendous tool in the tax representation business."GILBERT, TX
"Presenter obviously fully conversant with the complexity of innocent spouse tax law and application of each code section as it may apply to taxpayers individual circumstances. I would pay any fee for this course!"
McCarter & English, LLP
Attorney
lsannicandro@mccarter.com
9736392081
Lawrence (“Larry”) Sannicandro is an associate in the Tax, Employee Benefits & Private Clients Practice Group who concentrates his practice on tax controversy and tax planning matters. He represents businesses, estates, trusts, and individuals at all stages of tax controversies, including in audits, before the IRS Office of Appeals, and in litigation before the United States Tax Court, the U.S. Court of Federal Claims, the U.S. District Courts, and the U.S. Courts of Appeals.