The IRS is an extremely powerful and effective
debt collector. If your client owes the IRS taxes from joint returns filed with
their ex-spouse, simply allocating the debts to the ex-spouse in the divorce
decree, by itself, will not protect your client from IRS collection efforts
related to the debts, including filing of federal tax liens and levies against
wages, bank accounts, retirement accounts, or home foreclosure action. The IRS
does not consider itself a party to a divorce decree, and therefore will not
honor the terms of a divorce decree related to allocation of tax liabilities.
Rather, the divorce decree language must be properly drafted and your client
must request and be granted innocent spouse relief by the IRS to receive
discharge from and to avoid IRS collection efforts related to the liabilities.
In this presentation, we will discuss the requirements for innocent spouse
relief and tips for drafting divorce decrees that will help tee your clients up
for success in a request for innocent spouse relief from the IRS.This CLE is approved for credit through June 6,
2025.
Presenter:
Kathleen E. Pfutzenreuter |
Tax Attorney | Wagner Tax
Law
CLE Credits:
1.0 Standard CLE Credit approved | Event
Code: 487037
Cost:
MSBA Members: $29.95
Non-MSBA
Members: $64.95