Course Tag: Fraud

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ISR 102: Innocent Spouse Relief

Innocent Spouse Tax Relief. Congress has authorized “Innocent Spouse Relief” for qualifying spouses to relieve them from certain joint and several tax liability related to an understated tax deficiency.  26 U.S.C. § 6015(a)(1).  Through the “Innocent Spouse Relief” program, the Requesting Spouse can be relieved of responsibility for paying any additions…
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