Audrey Patten and Christine Speidel, A Practitioner’s Guide to Innocent Spouse Relief, (forthcoming 2022).
The Guide takes you step-by-step through the Innocent Spouse claim process, from information gathering, to administrative proceedings, to determination, to trial, and to refund relief.
Audrey Patten & Megan L. Brackney, Securing Relief From Joint and Several Liability - Section 6015, in Effectively Representing Your Client Before the IRS (Christine Speidel & Patrick Thomas eds., 2021).
Effectively Representing is the primary guidebook for new tax practitioners, especially those representing low-income taxpayers in controversies with the IRS. Unless otherwise noted, each chapter is up to date as of the fall of 2020.