1545-BI82 201410 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Relief from Joint and Several Liability

The proposed regulations relate to relief from joint and several liabilities under section 6015 of the Internal Revenue Code. The proposed regulations reflect changes in the law made by the Tax Relief and Health Care Act of 2006 as well as changes in the law arising from litigation. The regulations provide guidance to married individuals filing joint returns who seek relief from joint and several liabilities.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No Undetermined 26 CFR 1.6015-1 to 1.6015-9 26 USC 6015(h) 26 USC 7805 No NPRM 12/00/2014 REG-134219-08 Drafting attorney: Nancy L. Rose (202) 317-5147 Reviewing attorney: Charles A. Hall (202) 317-5134 Treasury attorney: Alexandra Minkovich (202) 622-0999 CC: PA: Branch 2 No No None No No No No Nancy Rose L. 1545 Internal Revenue Service IRS 202 317-5147 202 622-1585 nancy.l.rose@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 5137, Washington DC 20224