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Author:

Speidel, Christine, author.

Title:

A practitioner's guide to innocent spouse relief : proven strategies for winning Section 6015 tax cases / by Christine S. Speidel and Audrey Patten.

Edition:

Third edition.

Publisher:

American Bar AssociationSection of Taxation,

Copyright Date:

2022

Description:

xvi, 152 pages : forms ; 23 cm.

Subject:

Husband and wife--Taxation--United States.
Income tax--Joint returns--United States.
Correality and solidarity--United States.
Tax administration and procedure--United States.
Legal forms.

Other Authors:

Patten, Audrey, author.
American Bar Association. Section of Taxation, sponsoring body.

Notes:

Includes bibliographical references.

Contents:

Innocent spouse relief : introduction and history -- The joint return -- Section 6015 -- Section 6015(b) -- Section 6015(c) -- Section 6015(f) -- Community property states -- Meeting your client -- Administrative proceedings -- Judicial fora -- The Tax Court : pretrial -- The Tax Court : trial -- Obtaining a refund from the IRS -- Collection alternatives when innocent spouse fails -- State innocent spouse relief -- Appendix A. Rev. Proc. 2013-14 -- Form 8857 -- IRS notice to nonrequesting spouse -- Tax Court petition form.

Series:

Tax practitioner guide series

ISBN:

163905149X
9781639051496

OCLC:

(OCoLC)1330538860

Locations:

OVUX522 -- University of Iowa Libraries (Iowa City)