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TREAS/IRS RIN: 1545-BK51 Publication ID: Spring 2016 
Title: Relief From Joint and Several Tax Liabilities 
Abstract:

Revisions regarding the time and manner for requesting relief from joint and several tax liabilities.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1.6015-5   
Legal Authority: 26 U.S.C. 6015    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  08/13/2013  78 FR 49242   
NPRM Comment Period End  12/12/2013 
Final Action  12/00/2016 
Additional Information: REG-132251-11 Drafting attorney: Mark Shurtliff (202) 317-5458 Reviewing attorney: Charles A. Hall (202) 622-4910 CC: PA: Branch 2
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BK52 
Agency Contact:
Mark Shurtliff
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5234W,
Washington, DC 20224
Phone:202 317-5455
Email: mark.shurtliff@irscounsel.treas.gov