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TREAS/IRS

RIN: 1545-BI82

Publication ID: Fall 2010

Title: Relief From Joint and Several Liability
Abstract: The proposed regulations relate to relief from joint and several liability 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.
Agency: Department of the Treasury(TREAS)	Priority: Substantive, Nonsignificant
RIN Status: Previously published in the Unified Agenda	Agenda Stage of Rulemaking: Proposed Rule Stage
Major: No	Unfunded Mandates: Undetermined
CFR Citation: 26 CFR 1.6015-1 to 1.6015-9
Legal Authority: 26 USC 6015(h)    26 USC 7805

Legal Deadline:  None

Timetable: Action Date FR Cite NPRM  12/00/2010

Additional Information: REG-134219-08 Drafting attorney: Sarah A. Leevan (202) 622-4910 Reviewing attorney: Charles A. Hall (202) 622-4910 Treasury attorney: Jeanne F. Ross (202) 622-0999 CC: PA: Branch 1
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
Agency Contact: Sarah A. Leevan Attorney Department of the Treasury Internal Revenue Service Room 5231, 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 622-4910 Fax:202 927-9248 Email: sarah.a.leevan@irscounsel.treas.gov