Articles Tagged with IRS tax disputes

Can I Prevent My Spouse From Getting Innocent Spouse Relief?
The IRS must notify the other spouse—referred to as the nonrequesting spouse—if one spouse files a request for innocent spouse relief. If your spouse is successful in their attempt to receive innocent spouse relief, you will be on the hook for the tax debt, interest, and penalties that they get relief from. Because of this, the IRS gives the nonrequesting spouse the right to present evidence and dispute the request for innocent spouse relief.

Your Rights as a Nonrequesting Spouse

The nonrequesting spouse must be notified when the requesting spouse files a request for innocent spouse relief. The nonrequesting spouse must also be notified of the Service’s preliminary and final determinations regarding the request for innocent spouse relief.

How to Use the IRS Fast Track Settlement Program for Small Businesses
Fast Track Settlement (FTS) is an IRS program designed to resolve tax disputes within 60 days with the help of a trained mediator. Small businesses and self-employed taxpayers can used this program to quickly and efficiently resolve tax disputes, while still retaining all of their other appeal rights.

Before using FTS, a taxpayer must attempt to resolve all issues with the IRS auditor and their supervisor. If no agreement can be reached, then the taxpayer can use form 14017, along with a written statement of her  position on the disputed issue, to apply for the program.

There are several advantages to FTS, when compared to appeals within the IRS or filing a petition in Tax Court: