When you file a joint return, both spouses are jointly and severally liable for the entire tax, interest, and penalties. Innocent spouse relief can remove your responsibility for tax attributable to your spouse’s erroneous items
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Collection due process hearing procedures
A CDP hearing is an independent review by the IRS Office of Appeals of a proposed levy or a filed Notice of Federal Tax Lien (NFTL). It is intended to ensure the action is warranted and appropriate, and that collection alternatives were considered first
Appeal rights and procedures for disputed assessments
You can request review by the IRS Independent Office of Appeals for most disputed matters (exam adjustments, penalties, liens/levies, interest abatement denials, OIC rejections).
Offer in compromise qualification criteria and procedures
An OIC is a binding agreement with the IRS to settle your tax liabilities for less than the full amount owed. The IRS generally will not accept an OIC if you can fully pay through an installment agreement or other means.
Audit defense strategies for common examination issues
Returns are classified to determine the scope and where the case is worked: correspondence, office (TCO), or field (RA). RAs handle more complex cases and TCOs more limited issues; proper assignment is based on issue complexity and time expectations.
How to respond to specific IRS notices and letters
Read the notice carefully to identify the tax year, the issue, the amount (if any), and the response deadline. Many IRS notices allow about 30 days to respond; allow the IRS at least 30 days to reply back after you respond.
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