Dates
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Innocent Spouse Cases (Part 5 Certified Tax Representation Consultant)
Learning objectives
After completing this course, the learner should be able to:
- Recognize the concept of joint liability and conflict of interest issues
- Explain how taxpayers can obtain innocent spouse relief and list the three forms of innocent spouse relief
- Identify the forms of supporting documentation that taxpayers seeking innocent spouse relief should provide and how to respond to denied claims
- Explain how the liability is adjusted once a spouse is granted innocent spouse relief and the reasonable collection potential (RCP) analysis
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Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823