cle - updated materials
by robert schaller, jd
ABOLISHING IRS BACK TAXES,
A FAMILY LAW ATTORNEY'S GUIDE
tuesday, march 14, 2023 - noon
This is a hybrid event
in-person - Law & justice center - room 702
[1 hour general cle credit approved]
Please join the McLean County Bar Association in welcoming Robert Schaller, JD. A family law attorney can become the client’s hero by eliminating IRS back taxes. Learn how to eliminate your client’s IRS tax debt instead of merely shifting the tax payment burden to an opposing spouse, who may or may not pay. Congress authorized relief to the “innocent” spouse who would otherwise be inequitably harmed by the non-requesting spouse. The presentation will focus on the statutory components of three types of relief from joint and several tax liability with relevant citations to the U.S. Tax Code, Treasury regulations, court opinions, and the Internal Revenue Manual. The focus on Innocent Spouse Relief, Separation of Liability Relief, and Equitable Relief. 26 U.S.C. § 6015; 26 C.F.R. § 1.6015-1 and § 1.6015-2 and § 1.6015-3.
A Recorded Version will be available soon.