IRS Initiates Steps to Protect Victims of Domestic Violence


The following article is provided courtesy of CCH, Inc.


The IRS has announced that it has initiated a series of steps to protect victims of domestic violence who apply for innocent spouse relief. Taxpayers who are victims of domestic violence and fear that filing a claim for innocent spouse relief would result in retaliation should write the term "Potential Domestic Abuse Case" on the top of their Form 8857, Request for Innocent Spouse Relief. Taxpayers should also explain their concerns in a statement attached to the form, in addition to explaining why they should qualify for innocent spouse relief. These steps will alert the IRS as to the sensitivity of the taxpayer's situation and the information provided

The IRS is required to inform a taxpayer's current or former spouse that innocent spouse relief is being sought. However, the Service will not release to the current or former spouse information regarding a new name, employer, phone number, or other information that could endanger the safety of domestic violence victims and is not related to the determination of innocent spouse relief. Additionally, the IRS centralizes all correspondence regarding potential abuse cases in one location, which prevents the other spouse from guessing the whereabouts of the potential abuse victim.

Finally, IRS employees working innocent spouse cases will receive special training on how to properly handle abuse cases and although the designation of a claim as a potential abuse case does not lead to special consideration when the IRS makes an innocent spouse determination, it is a factor that may be considered.

You may like these other stories...

Hertz withdraws full-year forecast, cites accounting review, challengesRental car company Hertz Global Holdings Inc. said on Tuesday it is withdrawing its full-year financial forecast and expects 2014 results to be “...
Treasury prepares options to address tax inversionsDamian Paletta of the Wall Street Journal reported on Monday that US Treasury Department officials are assembling a list of administrative options for Treasury Secretary...
Deloitte CEO Joe Echevarria to retire to pursue public serviceMichael Rapoport of the Wall Street Journal reported that Deloitte LLP CEO Joe Echevarria plans to retire later this month to pursue his interest in public...

Already a member? log in here.

Upcoming CPE Webinars

Aug 26
This webcast will include discussions of recently issued, commonly-applicable Accounting Standards Updates for non-public, non-governmental entities.
Aug 28
Excel spreadsheets are often akin to the American Wild West, where users can input anything they want into any worksheet cell. Excel's Data Validation feature allows you to restrict user inputs to selected choices, but there are many nuances to the feature that often trip users up.
Sep 9
In this session we'll discuss the types of technologies and their uses in a small accounting firm office.
Sep 11
This webcast will include discussions of commonly-applicable Clarified Auditing Standards for audits of non-public, non-governmental entities.