Representing the Innocent Spouse 

Best practices for proving emotional and physical abuse for purposes of determining whether:

• a spouse voluntarily signed a joint return for purposes of IRC § 6013,

• a spouse should be relieved from joint and several liability under 6015, or

• a spouse was a victim, nominee or conduit for purposes of Section 61.

This outreach is part of the ABA’s 35th National Institute on Criminal Tax Fraud and Eighth Annual National Institute on Tax Controversy.  There is no charge to attend the pro bono outreach. Attendees are encouraged to volunteer to represent a pro bono taxpayer in connection with the ABA's U.S. Tax Court Calendar Call Pro Bono Program or an Low-Income Tax Clinic.  

For more information about the ABA Criminal Tax Fraud institute: https://shop.americanbar.org/ebus/ABAEventsCalendar/EventDetails.aspx?productId=334691944

For more information about the Problem Solving Day: