- Instructor: Attorney Bob Schaller
- Lectures: 5
- Quizzes: 1
Premature and Untimely Claims.
A Requesting Spouse electing Innocent Spouse Relief and/or Separation of Liability Relief or requesting Equitable Relief must be cognizant of the window of opportunity. Elections and requests can neither be made prematurely nor untimely. Premature claims are discussed first, followed by a discussion of what constitutes an untimely claim. Premature claims (i.e. claims filed too soon) must be distinguished from unprocessable claims (i.e. claims omitting required items, like a valid signature). See IRM § 25.15.8.5.1 (08-17-2010) thru IRM § 25.15.8.5.2.2 (09-19-2018).
Overview
Premature Claims
Untimely Claims
Collection Activity Defined
Limitation on Attempts for Relief
Quiz
Reviews
Tax Law
This course teaches tax professionals that a Requesting Spouse electing Innocent Spouse Relief and/or Separation of Liability Relief or requesting Equitable Relief must be cognizant of the window of opportunity. Elections and requests can neither be made prematurely nor untimely.
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