When preparing returns for clients, married couples often benefit from filing jointly.  However, that tax savings can come at a price.  If your taxpayer is married to someone with a tax issue, they may lose their portion of the refund due to the IRS offset program.  These non-liable taxpayers can protect their refunds with an Injured Spouse claim.

Married Filing Joint also creates a situation of joint and several liability.  This allows the IRS to collect the full amount of tax from either taxpayer and attaches both taxpayers to any future tax implications from an audit.   After the tax deadline, this joint and several liability cannot be undone with an amended return. However, the IRS does allow some relief for taxpayers in these scenarios through the Innocent Spouse Program and other collection programs.

During this session, you will learn:

·         Protecting non-liable spouses' refunds with Injured Spouse claims

·         The basis of joint and several liability

·          Collection of a joint liability

·         Audits or Jointly filed returns

·         The 3 Types of Innocent Spouse Relief

·         Other collection resolution options

Our Distinguished speaker: Angelene Wierzbic is an Enrolled Agent and Certified Tax Resolution Specialist from Buffalo, NY.  Since her start at Lawler & Witkowski, CPAs in 2004, she has been assisting taxpayers with IRS problems. Angelene specializes in handling large and complex case matters, including issues related to IRS collections, employment taxes, and audits.  

In addition to working cases, Angelene enjoys teaching other practitioners how to help their clients with tax problems through classes & webinars hosted by the American Society of Tax Problem Solvers (ASTPS.org) and CPA Academy (CPAacademy.org).