- Instructor: Attorney Bob Schaller
- Lectures: 4
- Quizzes: 1
Refund Claims Made by an Innocent Spouse.
The Requesting Spouse seeking relief from joint and several liability must be able to distinguish between civil claims for tax refunds and civil actions for tax refunds. Civil claims for tax refund are made administratively with the IRS utilizing IRS Form 8857. Civil actions for tax refunds are governed by 26 U.S.C. § 7422. But claims for tax refunds are governed by 26 U.S.C. § 6511. This course explores civil claim requests only.