Innocent Spouse Defense CLE

Innocent Spouse Defense

October 2010

Innocent Spouse Defense

Teleseminars

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 questions. Teleseminars marry the best of technology and education to bring the world of CLE to your office or home.

Program Description

There are substantial tax benefits for couples filing jointly, but those benefits come at cost of joint and several liability. The husband and wife each become personally liable for all taxes on their joint return and for any back taxes, penalties and interest. When one party controlled their finances and something goes wrong financially - and, perhaps, the couple separates - this can have drastically negative consequences. These situations are becoming more common as the IRS steps up its collection activities. 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.

-Innocent Spouse v. Injured Spouse defenses

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

-Issues for the non-requesting spouse

-Collection holds and the statue of limitations

-Tax court and other litigation issues

Faculty:

Brian J. O'Connor is a partner in the Baltimore office of Venable, LLP, where he is co-chair of the firm's tax and wealth planning group. He provides sophisticated tax and business advice to closely-held and publicly-traded businesses and their owners. Before joining Venable, Mr. O'Connor was an attorney-advisor in the Office of the Chief Counsel of the IRS, where he worked on high profile legislative projects, regulations and other published guidance relating to pass through entities. Mr. O'Connor received his J.D., magna cum laude, from Washington and Lee University School of Law and his LL.M. in tax law, with distinction, from Georgetown University Law Center.