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TREAS/IRS RIN: 1545-BI82 Publication ID: Spring 2023 
Title: Relief From Joint and Several Liabilities 
Abstract:

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.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
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  12/00/2023 
Additional Information: REG-134219-08 Drafter attorney: Isaac Brooks (202) 317-5429 Reviewer attorney: Adrienne Griffin (202) 317-5155 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:
Isaac Brooks
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-5429
Email: isaac.n.brooks@irscounsel.treas.gov