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TREAS/IRS RIN: 1545-BK51 Publication ID: Spring 2023 
Title: Relief From Joint and Several Tax Liabilities 
Abstract:

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.

 
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 1.6015-5   
Legal Authority: 26 U.S.C. 6015    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  08/13/2013  78 FR 49242   
NPRM Comment Period End  12/12/2013 
Final Action  12/00/2023 
Additional Information: REG-132251-11 Drafter attorney: Mark Shurtliff (202) 317-5458 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 
Related RINs: Related to 1545-BK52 
Agency Contact:
Mark Shurtliff
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5234W,
Washington, DC 20224
Phone:202 317-5455
Email: mark.shurtliff@irscounsel.treas.gov