Program Details
2025-03-26 14:00:00
Over 1,000+ webinars
Course Overview
2025-03-26 14:00:00
2h CLE Credits
Intermediate
2
2:00 pm - 2:30 pm ESTThis session explores the three types of innocent spouse relief available under Internal Revenue Code Section 6015: traditional innocent spouse relief (6015b), separation of liability (6015c), and equitable relief (6015f). Participants will learn the historical development of joint filing liability, key differences between each relief type, and critical prerequisites including valid joint return analysis and tacit consent considerations.
Eric L. Green. 2:30 pm - 3:00 pm ESTThis session examines the nine factors under Revenue Procedure 2013-34 that the IRS weighs when evaluating equitable relief requests, including marital status, economic hardship, knowledge of understatement, and abuse. Participants will learn how to identify erroneous items such as improper deductions and omitted income, and understand critical whistleblower considerations when advising divorcing spouses.
Eric L. Green. 3:10 pm - 4:10 pm ESTThis comprehensive session covers the practical mechanics of requesting innocent spouse relief using Form 8857, including documentation strategies and building persuasive cases for the Centralized Innocent Spouse Unit. Participants will master the appeals process, Tax Court procedures, qualified offers under Section 7430, RCP analysis for demonstrating economic hardship, and strategies for representing both requesting and intervening spouses.
Eric L. Green.Eric L. Green is the managing partner and co-founder of Green & Sklarz LLC, a boutique tax firm with offices in Connecticut and New York, and the founder of Tax Rep LLC and the Tax Rep Network — the country’s leading training and coaching program for tax representation practitioners. His practice focuses on civil and criminal taxpayer representation before the IRS, the DOJ Tax Division, and state departments of revenue. Eric is a nationally renowned tax expert who has lectured to more than 70,000 practitioners, is a Fellow of the American College of Tax Counsel, a past Chair of the Connecticut Bar Association’s Tax Section, and the host of the weekly Tax Rep Network podcast. He holds a B.B.A. in Accounting from Hofstra University, a J.D. (Honors) from New England School of Law, and an LL.M. in Taxation from Boston University School of Law. Prior to practicing law, he was a senior tax consultant at KPMG and Deloitte & Touche.
Eric L. Green is the managing partner and co-founder of Green & Sklarz LLC, a boutique tax firm with offices in Connecticut and New York, and the founder of Tax Rep LLC and the Tax Rep Network — the country’s leading training and coaching program for tax representation practitioners. His practice focuses on civil and criminal taxpayer representation before the IRS, the DOJ Tax Division, and state departments of revenue. Eric is a nationally renowned tax expert who has lectured to more than 70,000 practitioners, is a Fellow of the American College of Tax Counsel, a past Chair of the Connecticut Bar Association’s Tax Section, and the host of the weekly Tax Rep Network podcast. He holds a B.B.A. in Accounting from Hofstra University, a J.D. (Honors) from New England School of Law, and an LL.M. in Taxation from Boston University School of Law. Prior to practicing law, he was a senior tax consultant at KPMG and Deloitte & Touche.
Requirements
The Alabama State Bar MCLE Commission requires attorneys to complete 12 credits, including 1 ethics, by December 31 of each year. All credits must be reported by February 15 of the following year. A maximum of 12 credits, including 1 ethics credit, may be carried over for 1 year only.
Formats
