Date: May 14th , 2026

Time: 1pmET | 12pm CT | 11am MT | 10am PT

Duration: 120 minutes

Description:

Understanding the distinction between Injured Spouse Allocation and Innocent Spouse Relief is essential for tax professionals handling joint tax liabilities and IRS refund offsets. Misapplication of these provisions can lead to lost refunds, denied claims, or compliance risks.

This CPE tax course provides a comprehensive breakdown of IRS Form 8379 and Form 8857, helping practitioners accurately determine eligibility and select the correct relief option. Participants will gain practical insights into how the IRS processes injured and innocent spouse claims, along with strategies to avoid common filing mistakes.

The course explores critical areas such as separation of liability, equitable relief factors, and the impact of duress, abuse, and limited disclosure rules. Through real-world scenarios and interactive discussions, attendees will learn how to confidently defend taxpayers and maximize relief outcomes.

Key Topics Covered:

• Injured Spouse vs. Innocent Spouse Relief rules.
• Form 8379: Injured Spouse Allocation process.
• Form 8857: Innocent Spouse Relief procedures.
• Separation of liability and equitable relief factors.
• Duress, abuse, and limited disclosure considerations.
• IRS refund offset rules and taxpayer protection strategies.

Learning Objectives :

• Identify key differences between Injured Spouse Allocation and Innocent Spouse Relief under IRS guidelines.
• Understand the purpose and usage of Form 8379 (Injured Spouse Allocation) and Form 8857 (Innocent Spouse Relief).
• Analyze separation of liability rules and the critical factors used to determine equitable relief.
• Evaluate how duress, abuse, and limited disclosure provisions affect IRS relief decisions.
• Determine when to file Form 8379 vs. Form 8857 to effectively protect taxpayer rights and refunds.

Credits and Other information:

• Recommended CPE credit – 2.0
• Recommended field of study – Taxes
• Session Prerequisites and preparation: None
• Session learning level: Basic
• Location: Virtual/Online
• Delivery method: Group Internet Based
• Attendance Requirement:  Yes
• Session Duration: 120 minutes

This CE Tax course will clarify the differences between two critical IRS forms: Form 8857 (Innocent Spouse Relief) and Form 8379 (Injured Spouse Allocation). We’ll also examine potential conflicts of interest and best practices for handling these cases. Through interactive break-out groups, you’ll learn when and how to properly apply each form in real-world situations.

Who Will Benefit:

• CPA
• Enrolled Agents (EAs)
• Tax Professionals
• Attorneys
• Other Tax Preparers
• Finance professionals
• Financial planners

About Our Speaker

Marc Dombrowski , EA

Marc J. Dombrowski, EA specializes in IRS/State Collections Cases, settlements with the IRS, Tax Lien Releases and Corporate Officer Assessments. He has lectured since 1994 on advanced collection topics. As an Enrolled Agent, he is licensed to practice before the IRS in all 50 states. He received the NAEA President’s Award for his contributions to the practitioner community.

As an educator, he received the NAEA’s Excellence in Education Award. He is a former contributor to CNBC, the NAEA’s EA Journal and the Wall Street Journal Online. He is a Level I, Level II, Level III and Graduate Level instructor with the National Tax Practice Institute. In addition to several Chapter EA speaking engagements, he has spoken for the NYS Society of EA’s, CA Society of EA’s, Florida EA Society, Missouri Society, NJ Society, Tennessee, Washington, Arizona, Michigan, Georgia, Louisiana, New England EA’s, Utah EA Society, NATP and the Ohio EA Society’s Annual Convention(s).