This course will examine innocent spouse relief as a potential option for taxpayers burdened by a spouse/ex-spouse’s tax obligations. It will cover the general process and filing obligations for obtaining innocent spouse relief, distinguish this type of relief from the separation of liability and equitable relief, and review specific community property considerations. Finally, this course will examine recent tax court cases related to innocent spouse relief.
Zachary Montgomery is a dual-credentialed attorney and CPA. He practices federal and state tax litigation, white-collar defense, business and tax planning, and litigation. Montgomery has experience representing both businesses and individuals in federal tax controversies, including appeals, examinations, penalty abatement, and collection matters. He has also represented taxpayers—from small organizations to Fortune 500 companies—with Texas franchise tax refund claims, audits, penalty abatement, and corporate structuring.