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TREAS/IRS RIN: 1545-BI82 Publication ID: Fall 2018 
Title: Relief From Joint and Several Liabilities 
Abstract:

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: Long-Term Actions 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Other 
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
Timetable:
Action Date FR Cite
NPRM  11/20/2015  80 FR 72649   
NPRM Comment Period End  02/18/2016 
Final Action  12/00/2019 
Additional Information: REG-134219-08 Drafter attorney: Nancy L. Rose (202) 317-5147 Reviewer attorney: Charles A. Hall (202) 317-5134 Treasury attorney: N/A 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
Email: nancy.l.rose@irscounsel.treas.gov