Innocent Spouse Relief and Injured Spouse Claims

Categories: IRS CE, IRS Resolution
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About Course

This two-hour continuing education course provides tax professionals with an advanced, practical understanding of relief from joint and several liability on a joint return, and of injured spouse claims. The course is designed for enrolled agents and other tax return preparers who represent clients seeking relief from a former or current spouse’s tax liability, or seeking to protect their share of a joint refund from offset against a spouse’s separate debt.

Participants examine joint and several liability under IRC §6013(d)(3) and the three forms of relief available under IRC §6015 — traditional relief, separation of liability, and equitable relief. The course provides detailed coverage of the multi-factor equitable relief analysis under current IRS guidance. Students also study injured spouse claims on Form 8379, the distinction between innocent spouse and injured spouse relief, and the procedural path for Tax Court review of a denied claim. The course concludes with practitioner compliance obligations, including the conflict-of-interest issues that frequently arise when representing both spouses.

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What Will You Learn?

  • Identify the scope of joint and several liability under IRC §6013(d)(3) and the three forms of relief available under IRC §6015
  • Apply the eligibility requirements for traditional innocent spouse relief under §6015(b) and separation of liability under §6015(c)
  • Apply the multi-factor equitable relief analysis under §6015(f) and current IRS guidance
  • Distinguish an injured spouse claim (Form 8379) from an innocent spouse claim and apply the injured spouse allocation rules
  • Identify the procedural path for review of a denied innocent spouse claim, including Tax Court review
  • Apply Circular 230 due diligence standards when representing spouses whose interests may diverge

Course Content

Module 1 – Joint and Several Liability and the Innocent Spouse Framework
This module covers joint and several liability under IRC §6013(d)(3), the overview of the three §6015 relief provisions, the critical distinction between an understatement and an underpayment, and the Form 8857 request process and applicable deadlines.

  • Joint and Several Liability and the Innocent Spouse Framework

Module 2 – Traditional Relief (§6015(b)) and Separation of Liability (§6015(c))
This module addresses traditional relief under §6015(b), including the reason-to-know standard, and separation of liability under §6015(c), including the marital-status and living-apart requirements, the actual knowledge standard, and allocation of disputed items between spouses.

Module 3 – Equitable Relief (§6015(f)) and the Multi-Factor Analysis
This module examines equitable relief under §6015(f) — the threshold conditions, streamlined determination, the full multi-factor analysis, the role of abuse or financial control, and the refund limitations applicable to equitable relief.

Module 4 – Injured Spouse Claims, Procedural Review, and Practitioner Compliance
The final module covers injured spouse claims on Form 8379, the distinction between innocent spouse and injured spouse relief, procedural review of a denied innocent spouse claim including Tax Court review, and Circular 230 conflict-of-interest considerations for practitioners representing both spouses.

Final Assessment – Innocent Spouse Relief and Injured Spouse Claims
You have completed a comprehensive review of relief from joint and several liability under IRC §6015 and injured spouse claims under Form 8379, covering the innocent spouse framework, traditional relief and separation of liability, equitable relief and the multi-factor analysis, and injured spouse claims and practitioner compliance. You are now prepared to demonstrate your understanding of the key concepts. The following final examination assesses your knowledge of the material covered in all four modules. A passing score of 70% is required to successfully complete the course.

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