EA Continuing Education Basics for Back Taxes in a Divorce
EA Continuing Education Basics for Back Taxes in a Divorce
Like any major life change, divorce of a married couple has financial consequences. One of the issues involves income tax. In addition to dividing other assets and liabilities, divorce includes consideration of tax debt.
Completion of enrolled agent continuing education requirements provides the necessary training to assist taxpayers with these matters. Simply addressing tax liability in a divorce decree document is not sufficient for the IRS. This is because the IRS considers all taxes owed on a jointly filed tax return as joint and separate obligations. Therefore, the IRS may levy the bank account of any one spouse for taxes owed regardless of which spouse received the income.
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