- Instructor: Attorney Bob Schaller
- Lectures: 8
- Quizzes: 1
Appellate Review.
This course discusses a Requesting Spouse’s appellate rights both (a) when the IRS fails to issue a “preliminary” determination within six (6) months of the election for Innocent Spouse Relief and/or Separation of Liability Relief, or request for Equitable Relief, and (b) after an IRS determination denying the election for Innocent Spouse Relief and/or Separation of Liability Relief, or request for Equitable Relief.
Overview of Appellate Rights
IRS Fails to Act
IRS Office of Appeals
Tax Court and Other Courts
Tax Court Jurisdiction
Tax Court Filing Deadline
Trial and Standard of Review
U.S. Court of Appeals
Quiz
Reviews
Tax Law
This course discusses a Requesting Spouse’s appellate rights both (a) when the IRS fails to issue a “preliminary” determination within six (6) months of the election for Innocent Spouse Relief and/or Separation of Liability Relief, or request for Equitable Relief, and (b) after an IRS determination denying the election for Innocent Spouse Relief and/or Separation of Liability Relief, or request for Equitable Relief.
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