Webinar Review: Who Is Really The Innocent Spouse? Irc 6015

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1. Which does not qualify as an element of proof for innocent spouse relief under IRC Sec 6015 (b)?

The spouse had no reason to know of the understatement

Election on IRS form within 2 years of beginning IRS collection action

The return was timely filed

Joint return was filed

When the return was filed has no bearing on proving an innocent spouse.

Explanation

When the return was filed has no bearing on proving an innocent spouse.

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Webinar Review: Who Is Really The Innocent Spouse? Irc 6015 - Quiz

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2. Which of the following elements would NOT weigh in favor of equitable relief?

Significant economic hardship.

Legal obligation to pay imposed by court order upon the non – requesting spouse

Lack of economic hardship.

Divorced or separated

Lack of economic hardship.

Explanation

Lack of economic hardship.

3. Which of the following is an element of proof of separation of liability under IRC Sec 6015 (c)?

The spouse did not have actual knowledge that there was an understatement of income.

The balance due is over $5,000

Only one of the spouses had income on the joint return.

The tax was not paid on the timely filed return.

The spouse did not have actual knowledge that the income was understated.

Explanation

The spouse did not have actual knowledge that the income was understated.

4. The IRS office you submit a request for innocent spouse relief is:

Fresno

Cincinnati

Atlanta

Holtsville

Cincinnati

Explanation

Cincinnati

5. In order to determine if you qualify or innocent spouse relief you can use the flowcharts in IRS Publication

926

971

969

Publication 971

Explanation

Publication 971

6. The form that is required to be filed to claim innocent spouse relief is______________:

8814

8379

8857

8880

The form for innocent spouse relief is 8857

Explanation

The form for innocent spouse relief is 8857

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