The ABA has published A Practitioner’s Guide to Innocent Spouse Relief, by Robert B. Nadler (Tennessee taxpayer Project):
Thousands of Innocent Spouse claims are filed each year — this comprehensive and concisely written guide provides you with the framework for representing your client successfully. In straightforward language, the Guide takes you step-by-step through the Innocent Spouse claim process, from information gathering, to administrative proceedings, to determination, to trial, and to refund relief. Learn:
- How to advise clients going through a divorce on whether to file a joint or a separate return.
- How to represent the client who did not meet his or her “duty to inquire” when he or she signed the return.
- When to argue duress and when to argue abuse in innocent spouse cases.
- When the IRS can grant innocent spouse relief even though the tax is attributable to your client’s income.
- When it might be in your client’s best interests to oppose the IRS granting relief.
- When it is possible to file a claim for innocent spouse relief after the two-year limitations period has expired.
- How to use discovery to identify which equitable relief factors are in dispute.
- When to file a motion to shift the burden of proof to the IRS.
- How to recover reasonable costs and attorney fees in innocent spouse cases.
- When and how to recover refunds in innocent spouse controversies.
