This presentation will provide practitioners with an overview of the new federal law, Protection Against Tax Hikes (PATH), as it affects low income clients, and will demystify the Innocent Spouse defense in tax collection. This remedy may be overlooked or missed in the context of a Probate Court case (divorce, custody) or when handling a restraining order. The event is a preview to more in-depth trainings on the topics on October 24th and November 6th.