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This treatise offers tax professionals a 664-page scholarly treatise on the IRS programs that relieve taxpayers from crushing IRS back-taxes. This is a must-have resource book for any tax professional offering back-tax relief services. Citing specific authorities, this book offers a deep dive into the U.S. Tax Code, Treasury regulations, court opinions, the Internal Revenue Manual, and IRS Revenue Procedures that comprise the IRS’ back-tax relief programs. The 22-page Table of Contents, 48-page Table of Authorities, and 28-page Index aids tax professionals’ scholarly understanding.

This book offers tax professionals a scholarly treatise on the IRS program that relieves a requesting spouse (or former spouse) from joint and several tax liability. Innocent spouse relief is offered on equitable grounds or when the tax is attributable to a non-requesting spouse’s bad behavior – including fraud, income concealment, income misstatement, and unwarranted expense deductions or tax credits. This book offers a deep dive into the U.S. Tax Code, Treasury regulations, court opinions, the Internal Revenue Manual, and IRS Revenue Procedures that comprise the IRS’ Innocent Spouse Tax Relief program. This is a resource book for tax professionals.Congress authorized relief to the “innocent” spouse who would otherwise be inequitably harmed by the non-requesting spouse. The three types of relief from joint and several tax liability are analyzed with relevant citations to the U.S. Tax Code, Treasury regulations, court opinions, the Internal Revenue Manual, and IRS Revenue Procedures. A separate discussion is presented for Innocent Spouse Relief, Separation of Liability Relief, and Equitable Relief, including a line-by-line analysis of IRS Form 8857, Request for Innocent Spouse Relief. The book also explores premature and untimely relief claims, appellate review of rejected claims, and refund claims after relief is granted. IRS Innocent Spouse Tax Relief: A Treatise for Attorneys, CPAs & Tax Preparers also explores the IRS collection process with a discussion of IRS levies, tax liens, installment agreements, the offer in compromise program, and currently not collectible status. Finally, powers of attorney and third-party authorizations are examined, including a line-by-line analysis of IRS Form 2848, Power of Attorney and IRS Form 8821, Tax Information Authorization.  An 8-page Table of Contents, a 19-page Table of Authorities, and a 9-page Index aids a tax professional’s scholarly understanding.

Your debt has piled high. You’re standing on the precipice of financial collapse. Whether caused by a sudden catastrophic event, failed decision, or from a culmination of a slow, steady slide into debt default, you’re facing down the possibility of bankruptcy. You’re not alone. Eight to ten million Americans are expected to file bankruptcy during the next five years. Most are unaware that the seeds of their financial destruction have already been sown. It’s only a matter of time before their massive debt loads become unmanageable and an unexpected shock thrusts them over the edge. Learn the Top 10 reasons people file for bankruptcy and protect yourself from the impending fall.