When Should a You Use Form 8857 – Request for Innocent Spouse Relief? 

There are several different situations in which a taxpayer may request innocent spouse relief. One of these is the formal administrative process, which is commenced by filing Form 8857, Request for Innocent Spouse Relief.    What is IRS Form 8857?  Form 8857 is an IRS tax form used by taxpayers to file for relief from a …

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IRC 6702 Frivolous Return Penalty Reduction

A separate penalty of $5,000 under IRC § 6702 is imposed when a taxpayer submits a specified frivolous submission. It is in addition to all other penalties. Specified Submission A specified submission refers to the following:  a request for hearing under IRC, Section 6320, or Section 6330 (relating to collection due process)  an application under …

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Challenging the Merits of an IRS Tax Assessment in a CDP Hearing 

Sometimes the IRS makes a mistake. Taxpayers are supposed to receive a notice of deficiency for tax liability before an assessment so they have an opportunity to dispute their tax liability, but sometimes taxpayers simply don’t receive this notice. In that case, the Internal Revenue Code affords those taxpayers an opportunity to challenge the merits …

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