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)?
- A.
The spouse had no reason to know of the understatement
- B.
Election on IRS form within 2 years of beginning IRS collection action
- C.
The return was timely filed
- D.
Joint return was filed
Correct Answer
C. The return was timely filedExplanation
When the return was filed has no bearing on proving an innocent spouse.Rate this question:
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- 2.
Which of the following elements would NOT weigh in favor of equitable relief?
- A.
Significant economic hardship.
- B.
Legal obligation to pay imposed by court order upon the non – requesting spouse
- C.
Lack of economic hardship.
- D.
Divorced or separated
Correct Answer
C. Lack of economic hardship.Explanation
Lack of economic hardship.Rate this question:
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- 3.
Which of the following is an element of proof of separation of liability under IRC Sec 6015 (c)?
- A.
The spouse did not have actual knowledge that there was an understatement of income.
- B.
The balance due is over $5,000
- C.
Only one of the spouses had income on the joint return.
- D.
The tax was not paid on the timely filed return.
Correct Answer
A. The spouse did not have actual knowledge that there was an understatement of income.Explanation
The spouse did not have actual knowledge that the income was understated.Rate this question:
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- 4.
The IRS office you submit a request for innocent spouse relief is:
- A.
Fresno
- B.
Cincinnati
- C.
Atlanta
- D.
Holtsville
Correct Answer
B. CincinnatiExplanation
CincinnatiRate this question:
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- 5.
In order to determine if you qualify or innocent spouse relief you can use the flowcharts in IRS Publication
- A.
17
- B.
926
- C.
971
- D.
969
Correct Answer
C. 971Explanation
Publication 971Rate this question:
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- 6.
The form that is required to be filed to claim innocent spouse relief is______________:
- A.
8814
- B.
8379
- C.
8857
- D.
8880
Correct Answer
C. 8857Explanation
The form for innocent spouse relief is 8857Rate this question:
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Oct 06, 2015Quiz Edited by
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Nov 26, 2013Quiz Created by
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