A Practitioner's Guide to Innocent Spouse Relief - 3rd Edition - Christine S Speidel

A Practitioner's Guide to Innocent Spouse Relief 3rd Edition Christine S Speidel ISBN 9781639051496

Written in clear, practical language, the third edition of A Practitioner’s Guide to Innocent Spouse Relief walks practitioners step by step through the entire innocent spouse claim process—from initial fact gathering and administrative proceedings, through determinations, litigation, and refund relief. It serves as a comprehensive yet accessible resource for attorneys and tax professionals representing taxpayers seeking innocent spouse relief.

Since the 2014 edition, significant developments have reshaped this area of law, including new case law and administrative guidance following Rev. Proc. 2013-34, legislative amendments to Internal Revenue Code § 6015, and evolving IRS practices. This updated edition incorporates the latest statutory changes, Tax Court and Circuit Court decisions, and procedural developments, while highlighting key issues likely to be litigated in the coming years under the Taxpayer First Act of 2019.

The third edition also expands the scope of the book with three new chapters and substantial updates throughout:

• Meeting Your Client offers enhanced guidance and practical tips for effectively presenting a client’s full circumstances to the IRS, including translating state law concepts and documenting spousal abuse.

• Judicial Fora broadens the discussion beyond the U.S. Tax Court to explore additional federal court options for obtaining relief.

• Community Property States addresses the interaction between community property taxation and relief under I.R.C. § 6015, and provides guidance on relief under I.R.C. § 66.

• A new chapter summarizes state-level spousal relief procedures, reflecting the growing number of states offering such remedies.

• A chapter on collection alternatives completes the expansion, making this edition a more well-rounded and practical tool.

Thoroughly updated and practitioner-focused, this edition equips professionals with the knowledge and strategies needed to effectively navigate innocent spouse relief in an evolving legal landscape.

A Practitioner's Guide to Innocent Spouse Relief 3rd Edition Christine S Speidel ISBN 9781639051496, 978-1639051496 & 9781639051502

Authors
Christine S Speidel
Audrey Patten