1545-BK51 201804 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Relief From Joint and Several Tax Liabilities

Revisions regarding the time and manner for requesting relief from joint and several tax liabilities under section 6015 of the Internal Revenue Code and relief from the Federal income tax liability resulting from the operation of state community property laws under section 66. The regulations provide guidance to taxpayers on when and how to request relief under sections 66 and 6015.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No Other 26 CFR 1.6015-5 26 U.S.C. 6015 26 U.S.C. 7805 No NPRM 08/13/2013 78 FR 49242 NPRM Comment Period End 12/12/2013 Final Action 12/00/2018 REG-132251-11 Drafter attorney: Mark Shurtliff (202) 317-5458 Reviewer attorney: Charles A. Hall (202) 622-4910 Treasury attorney: Rochelle Hodes (202) 622-1787 CC: PA: Branch 2 No No None No No No 1545-BK52 Related to Mark Shurtliff Attorney 1545 Internal Revenue Service IRS 202 317-6845 mark.shurtliff@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224