Tax Collection and the Innocent Spouse - MCLE at the San Diego Law Library...
Event Information
Description
About the Program:
- 1 hour MCLE General Participatory Credit
Innocent Spouse is a procedure offered by the IRS to relieve the joint and several liability of taxpayers who file married filing joint tax returns. If married taxpayers incur tax liability the IRS will pursue collections from both husband and wife equally for the full amount of the debt. The only way to seek relief from the joint and several tax liability is by filing a claim for innocent spouse. Innocent spouse was intended by Congress to provide relief from a spouse who may not have known what was going on with the family finances or the reasons giving rise to tax liability often times due to abuse in the marriage. Upon being granted relief under the Innocent Spouse procedures, the IRS will not pursue a tax debt from the taxpayer deemed an 'innocent spouse'. Often times, formerly married taxpayers may be facing collection issues from the IRS related to their now former spouse. Filing a claim for innocent spouse can stop the IRS from levying their assets including bank accounts and wages. It also allows previously filed tax liens to be modified so as to relieve the innocent spouse which helps with credit.
About the Speaker:
Since 2009, Ms. Eaker Pérez has successfully represented individuals, corporations, officers, directors, shareholders, and partners before the Internal Revenue Service, Franchise Tax Board, Employment Development Department, and the State Board of Equalization. Ms. Eaker Pérez is the current Vice-Chair of the San Diego County Bar Association Taxation Section and has served as Chair the Income & Other Taxes Section of the State Bar of California State Bar Taxation Section San Diego Chapter of the Young Tax Lawyers of the California State Bar Taxation Section. Ms. Eaker Pérez graduated law school from Texas Tech University School of Law with a dual degree J.D. /M.S. in Personal Finance. Ms. Eaker Pérez also has a LL.M. in Taxation from the University of San Diego.
Outside of her practice, Ms. Eaker Pérez serves as Treasurer and executive board member for Culture Shock Dance Troupe©, a non-profit preforming arts organization that raises funds and support for dance and educational programs to benefit local disadvantaged children.
About Cancellation:
To cancel your registration, please call (619) 531-3900.
