White Paper

Making a Joint Return

 
Become more familiar with making a joint return and giving your clients the chance to obtain relief. Our authors, Frank Agostino and Dennis Brager, review filing statuses, reasons to file jointly, and the election to make a joint return. They also discuss litigation strategies to disavow a joint return.

Mr. Agostino and Mr. Brager review requirements to make a joint return; “The most important factor in deciding whether a return qualifies as a joint return is whether a husband and wife intended to file a joint return. The intent to make or not make a joint return must be proven by the taxpayer by a preponderance of the evidence.” They also cover consequences of filing a joint return. Lastly they review an innocent spouse compared with an injured spouse.

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Frank Agostino is the president of Agostino & Associates, P.C., a law firm in Hackensack, New Jersey specializing in civil and white collar criminal litigation, tax controversies and tax planning. Prior to entering private practice, he was an attorney with the Internal Revenue Service’s District Counsel in Springfield, Illinois and Newark, New Jersey; he also served as a Special Assistant United States Attorney, where he prosecuted primarily criminal tax cases.

Dennis Brager if the founder of the Brager Tax Law Group – a worldwide practice limited to representing clients having criminal and civil disputes with the IRS, the California Franchise Tax Board, the State Board of Equalization and the Employment Development Department. He is a former Senior Trial Attorney for the Internal Revenue Service’s Office of Chief Counsel. Mr. Brager is a California State Bar Certified Tax Specialist.

Agenda

Faculty

Dennis Brager

Dennis Brager

Brager Tax Law Group

  • Founder of the Brager Tax Law Group – a worldwide practice limited to representing clients having criminal and civil disputes with the IRS, the California Franchise Tax Board, the State Board of Equalization and the Employment Development Department
  • Former Senior Trial Attorney for the Internal Revenue Service’s Office of Chief Counsel
  • California State Bar Certified Tax Specialist
  • Frequent lecturer at the UCLA Tax Controversy Institute and University of Southern California
  • Appeared on ABC’s Television show Good Morning America, Fox Business News, KFWB Money 101, and KABC’s The Larry Elder Show
  • Author of articles that have appeared in California Lawyer, Daily Journal, Taxation for Lawyers, Los Angeles Lawyer, The Consumer Advocate, Family Law News, California Tax Lawyer, Journal of Tax Practice and Procedure, Journal of Tax Investments, and Marijuana Venture
  • Quoted as a tax expert by Business Week, The Daily Journal, The Daily Beast, USA Today, Tax Analyst, The Chicago Tribune, CNN Money, Bloomberg BNA, Accounting Today, Tax Notes Today, and The National Law Journal
  • Former chair of both the Tax Compliance, Procedure and Litigation Committee of the Los Angeles County Bar Association and the California State Bar, Tax Procedure and Litigation Committee
  • Can be contacted at 310-208-6200 or www.bragertaxlaw.com

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