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          Pacesetters
          Doing Business with Mass General Brigham

          Join us for our installment of the Pacesetters Doing Business series featuring Mass General Brigham on August 7, 2025.

          08/07/2025

          1:00pm - 2:00pm

          Virtual

          arrow-go
          Read More
        • ...
          BIMA
          2025 BIMA Summer Sizzler

          The BIMA Summer Sizzler is a chance to network with your digital media industry peers from the agency, publisher, and adtech community!

          08/14/2025

          6:00pm - 9:00pm

          Fenway Park

          arrow-go
          Read More
        • ...
          Talent
          Skills for the Future: How to Upskill Early Talent for Success

          Join Boston’s leading educators and industry experts to explore career-aligned high school programs, in-demand workplace skills, and innovative school partnerships driving student success

          07/17/2025

          9:00am - 11:00am

          Omni Boston Hotel Seaport

          arrow-go
          Read More
  • Learning & Development
        • Learning & Development

          • Overview
          • Call for Nominations
          • Insights
        • Transformational DEI Certificate

          This program is in redevelopment. Click this page for DEI resources.

          Read More
          Women’s Leadership Program

          Our Women’s Leadership Program enables you to take your leadership to the next level by arming you with the most in-demand leadership toolkit.

          Read More
          Boston’s Future Leaders

          Our Boston’s Future Leaders (BFL) program provides emerging leaders with a socially conscious and civically engaged leadership toolkit, as well as the opportunity to apply their knowledge through experiential assignments.

          Read More
          Authentic Professionalism for Early Career Professionals

          In this highly interactive workshop with Strategic Career & Leadership Coach Carole-Ann Penney, you’ll define your professional identity and develop strategies to confidently navigate workplace dynamics.

          Read More
  • Economic Inclusion
        • Economic Inclusion

          • Overview
          • Pacesetters
          • Resources
        • ...
          Economic Inclusion
          City Awake

          City Awake empowers young professionals in a variety of ways that encourages these rising leaders to stay invested in the region’s future success.

          arrow-go
          Read More
        • ...
          Economic Inclusion
          Pacesetters

          We are developing an ecosystem of corporations and partners with the influence and buying power to transform economic inclusion for minority business enterprises (MBEs).

          arrow-go
          Read More
        • ...
          Small Business
          Small Business

          Small businesses are the backbone of the Boston economy. Learn more about the resources available through the Chamber.

          arrow-go
          Read More
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          • Leadership Councils
          • Amicus Advisory Board
        • GET INVOLVED IN OUR POLICY FOCUS AREAS

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          Read More
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          Read More
          Housing & Development
          Read More
          Talent
          Read More
          Transportation
          Read More
  • Our Networks
        • GBCC’s Networks

          • Overview
        • OUR NETWORKS

          Small Business

          Small businesses are the backbone of the Boston economy. Learn more about the resources available through the Chamber.

          Read More
          City Awake

          City Awake empowers young professionals in a variety of ways that encourages these rising leaders to stay invested in the region’s future success.

          Read More
          BIMA

          BIMA (the Boston Interactive Media Association) serves a vibrant community of like-minded professionals from agencies, brands, publishers, and ad-tech companies with business interests in the New England market.

          Read More
          Women’s Network

          For over 30 years, the Chamber’s Women’s Network has connected female professionals of all background and career levels. Today, our Women’s Network is the largest in New England, strengthening the professional networks of women each year.

          Read More
          Massachusetts Apprentice Network

          The Massachusetts Apprentice Network convenes employers, training providers, and talent sources interested in developing and implementing apprenticeship programs in occupations across industries and statewide in fields such as tech, advanced manufacturing, healthcare, financial services, and more.

          Read More
          Pacesetters

          We are developing an ecosystem of corporations and partners with the influence and buying power to transform economic inclusion for minority business enterprises (MBEs).

          Read More
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Tax Controversy Update - Innocent Spouse Relief and Responsible Party Assessments

1.5 CE credits available from the CFP Board; Program is eligible for CPE credits with the Massachusetts Board of Public Accountancy.

Part 1: The Joint Return and Innocent Spouse/Injured Spouse Liability
IRC §6013 imposes joint and several liability on spouses who choose to file a joint individual income tax return. As a general rule, married persons who file jointly end up owing less tax than if they chose to file as married persons filing separately, so the default choice among most return preparers, if not all, is to prepare a joint return. 

  • What happens if the return shows a significant balance due when it is finally prepared?
  • Does the return preparer have an obligation to inquire whether, when and how their joint return clients are going to pay the balance? 
  • If one spouse is an unemployed homemaker, does the return preparer have an obligation to tell the unemployed spouse that s/he is jointly and severally liable for the amount due? 
  • If the "breadwinner" chooses to leave town without paying off the liability, will s/he be held liable for the entire amount due? 
  • Are these obligations different if the return preparer happens to be a lawyer, CPA, or Enrolled Agent?
In Part 1, we present the framework for claiming innocent spouse relief pursuant to IRC §6015 and how and when to claim injured spouse relief. We also explore the preparer's obligations to inform his clients about the potential pitfalls of executing a joint tax return and whether the preparer should tell one spouse that s/he should seek separate counsel.
 
Part 2: Liability of Third Parties for Unpaid Taxes - the "Responsible Person"
Becoming an officer, shareholder, partner, or member in an organization can have devastating consequences, as well as significant financial rewards. If that organization has outstanding employment taxes or has not collected and paid over its sales and use tax obligations to the appropriate tax authority, certain members of that organization, whether they were responsible for making sure those obligations were met or not, can be held liable.
  • What should advisors tell their clients about these obligations?
  • How are the Massachusetts rules and procedures different from the IRS? 
  • What should preparers look out for when preparing corporate income tax and informational returns? 
  • Does the preparer have an obligation to inform an unsuspecting employee that s/he could face "Responsible Person" liability? 
In Part 2, we explain what the government must prove to hold someone liable as the "Responsible Person" highlighting the significant differences between the IRS and DOR's burden of proof and how to challenge an assessment. The discussion will also include when lenders can be held liable for a corporate borrower's employment tax withholdings.

Ample time will be provided to respond to your questions.
 
Breakfast will be served.
There is no cost to attend.

Register Here

Tax Controversy Update - Innocent Spo...

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Date and Time

Thursday Jun 22, 2017
8:00 AM - 10:00 AM EDT

June 22, 2017
8:00 - 10:00 a.m.

Location

Boston College Club
100 Federal Street, 36th Floor
Harborview Room
Boston, MA 02210

100 Federal Street, 36th Fl Boston Massachusetts 02210

Contact Information

Cesira Newcomb
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