Course Information

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Innocent Spouse Relief: Overview of the Rules and Recent Developments
Author: CCH, a Wolters Kluwer business

Description:
The purpose of the innocent spouse rules is to provide a method of relief from joint and several tax liability by spouses who filed a joint return on which the IRS subsequently assesses a deficiency.

Code Section 6015 substantially changed the old innocent spouse defense by increasing flexibility in the rules and providing alternative relief provisions. This course reviews the innocent spouse rules and the procedural requirements for seeking relief under Code Section 6015.

The course:

  • analyzes changes in the law as a result of recent legislation
  • defines terms used in the Code and regulations
  • presents three possible paths of relief for the innocent spouse
  • reviews qualifications for that relief
  • briefly reviews recent course decision interpreting the new proposed regulations
Course Details:
Price:  $40.00
Field of Study:  Taxes
Prerequisites:  None
Level:  Update
Advanced Preparation:  None
CTEC course number:  1075-CE-3289
Course was last updated on:  05/09/03
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Library:
Learning Center Core

Technical Requirements:
To view and print downloadable content files available in this program, you will need Adobe Acrobat Reader. You can download the free Reader plugin at Adobe's website by clicking on the icon below, then following the instructions for installation on your computer.
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This course makes use of Macromedia Flash and requires the Flash plugin. To test if your browser already has the proper Flash support installed, click here to view a test file. If you cannot see the image, please visit the Macromedia Flash website to download the latest version of the free Flash plugin for your browser.
Credit Available For: Units
CPE 2.0 CPE
QAS 2.0 CPE
CFP® (Accepted by the CFP Board) 2.0 CPE
Enrolled Agent (Accepted by the IRS) 2.0 CPE
Law (Accepted by the State Bar of California) 2.0 CPE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

CCH has been approved by the California Tax Education Council to offer courses that provide federal and state credit towards the annual "continuing education" requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.

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