1545-BI82 202510 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 Liabilities

The regulations relate to relief from joint and several liabilities under section 6015 of the Internal Revenue Code. The 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 Final Rule Stage No No Deregulatory 26 CFR 1.6015-1 to 1.6015-9 26 U.S.C. 6015(h) 26 U.S.C. 7805 No NPRM 11/20/2015 80 FR 72649 NPRM Correction 01/13/2016 81 FR 1592 NPRM Comment Period End 02/18/2016 Notice (Withdrawal) 11/00/2026 REG-134219-08 Drafter attorney: Isaac Brooks, (202) 317-5429 Reviewer attorney: Adrienne Griffin, (202) 317-5155 Treasury attorney: TBD CC: PA: Branch 2 No No None No No No No Isaac Brooks Attorney 1545 Internal Revenue Service IRS 202 317-5429 isaac.n.brooks@irscounsel.treas.gov 1111 Constitution Avenue NW, Washington DC 20224