Innocent Spouse Defense CLE

Innocent Spouse Defense

August 2012

Innocent Spouse Defense

Convenient, timely, reliable, and affordable...

Teleseminars are midday continuing legal education conferences broadcast over the telephone. From the convenience of your office or home, you are able to dial into an 800 number, and hear nationally recognized practice leaders speak on important issues in the law. You are also able to ask them your

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Program Description:

When a married couple files its tax their tax return jointly, they enjoy tax benefits, including a lower effective tax rate. But the tradeoff of those benefits is joint and several liability for its tax liability, interest and penalties. This can rapidly become a major issue for one of the spouses if the couple separates and one had control of joint finances or control of a family business whose income passed through to their joint return. One spouse, caught unaware of financial or tax mismanagement, may suddenly become individually liable for a major tax liability and penalties. This can have a substantial and adverse financial impact on the spouse and the family business. This program will provide you with a real-world guide to the “Innocent Spouse” and “Injured Spouse” defenses, the relief each affords, how to successfully assert them against IRS collection activity, and special issues for the non-requesting spouse.

- Understanding the “Innocent Spouse” and “Injured Spouse” defenses

- Types of relief available and how to successfully assert each defense

- Special issues when a family business with pass-through income is involved

- Issues for the spouse not asserting the defense

- Collection holds and the statute of limitations

- Audit issues

Faculty:

Stephen J. Turanchik is an attorney in the Los Angeles office of Paul Hastings, LLP, where his practice focuses on tax litigation at the state and federal levels as well as tax controversy work at the administrative levels. Before entering private practice, he is previously litigated for six years for the U.S. Department of Justice, Tax Division, where he litigated over 300 tax cases in federal, bankruptcy, state and probate court. He has also lectured at Loyola Law School and California State University, Fullerton on topics relating to tax litigation. Mr. Turanchik received his B.A. from the College of the Holy Cross, his J.D. from Fordham University School of Law, and his LL.M. in Taxation from New York University School of Law.