This program will help practitioners identify cases in which the innocent spouse defense can be claimed to relieve the client from joint tax liability. This defense is available to taxpayers under the Tax Code and Massachusetts law. Attorneys handling restraining orders and/or divorce cases, as well as advocates of survivors of domestic violence, are most likely to encounter these issues and will benefit from knowing how to identify them.

Tax attorneys interested in taking pro bono cases will receive the necessary training to handle an Innocent Spouse claim.