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TREAS/IRS RIN: 1545-BI82 Publication ID: Fall 2016 
Title: Relief From Joint and Several Liabilities 

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.

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 U.S.C. 6015(h)    26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/00/2016 
Additional Information: REG-134219-08 Drafting attorney: Nancy L. Rose (202) 317-5147 Reviewing attorney: Charles A. Hall (202) 317-5134 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 
Agency Contact:
Nancy L. Rose
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5137,
Washington, DC 20224
Phone:202 317-5147
Fax:202 622-1585