Enrolled Agent Exam [Part 3] 68, Innocent Spouse and Joint Liability Relief

This podcast is made by Ran Chen, who holds an EA license, Insurance and Securities licenses (Series 6, 63, 65), and the CFP® designation. He is passionate about opening access to high-quality exam preparation resources and helping learners prepare more effectively for professional certification exams.

In this episode you will learn:

- The default rule of joint and several liability and why it necessitates relief provisions.

- The key differences between the three types of relief: Innocent Spouse (6015b), Separation of Liability (6015c), and Equitable Relief (6015f).

- How the exam tests the distinct knowledge standards: "reason to know" for innocent spouse relief versus "actual knowledge" for separation of liability.

- The critical two-year statute of limitations for filing Form 8857, which begins with the first IRS collection activity.

- Key procedural aspects, including the suspension of collection and the non-requesting spouse's right to participate in the process.

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