Date: May 6th, 2026 

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

Duration: 120 minutes

Description:

As an injured spouse, you may find that your portion of a joint tax refund has been, or will be, offset to satisfy your spouse’s past-due federal taxes, state income taxes, child or spousal support, or federal nontax debts such as student loans.

This course will clarify the differences between two critical forms related to spousal tax relief: Form 8379 and Form 8857.

• Form 8379: The Injured Spouse Allocation form allows for the allocation of a joint refund when only one spouse’s portion is subject to offset.
• Form 8857: The Innocent Spouse form provides relief from joint and several liabilities on a joint return, offering a path for spouses who feel they should not be held accountable for their partner’s tax debt.

Key Topics Covered:

• Distinguishing Between Injured Spouse and Innocent Spouse
• Understanding Injured Spouse Allocation and Available Relief Options
• Exploring Separation of Liability and Its Implications
• Key Factors for Equitable Relief Eligibility
• Addressing Duress or Abuse in Tax Relief Claims
• Navigating Limited Disclosure to the Non-Requesting Spouse

Learning Objectives :

• To review form 8857, and how the IRS processes and reacts.
• To discuss form 8379, and how the IRS processes and reacts.
• To analyze basic techniques for the 8857 Innocent Spouse Form, to defend the taxpayer.

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.

Who Will Benefit:

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

About Our Speaker

Eric L. Green, J.D., LLM

Eric L. Green is a practicing tax attorney, author, speaker, and coach. He founded Tax Rep LLC which runs the popular tax representation practice-growth training and coaching program Tax Rep Network.Through his role as the primary instructor and coach at Tax Rep Network, he has helped thousands of accountants start and grow successful tax representation practices.His focus is taxpayer representation before the IRS, Department of Justice Tax Division and state departments of revenue. Prior to becoming an attorney, Eric served as a senior tax consultant for national and international accounting firms, including KPMG and Deloitte & Touche.Eric developed a national reputation by building a remarkable record of negotiating favorable settlements in thousands of civil cases against government agencies and has also been able to convince government agents and attorneys to forgo criminal charges and civilly resolve many cases.