Proposed regulations - Relief from joint and several liability 

August 12: The IRS and Treasury today released for publication in the Federal Register proposed regulations (REG-132251-11) concerning “innocent spouse” relief requests made by individual taxpayers from joint and several tax liability for underpayments of tax.

In August 2011, Notice 2011-70 announced that the IRS and Treasury intended to amend the regulations under section 6015 to remove a requirement that taxpayers requesting equitable relief under section 6015(f) and Reg. section 1.6015-4 must made such requests within two years of the first collection activity.


Today’s proposed regulations [PDF 122 KB] reflect when and how such requests for equitable relief from joint and several liability are to be made.


Comments and requests for a public hearing concerning the proposed regulations must be received by a date that is 90 days after the proposed regulations appear in the Federal Register (scheduled for Tuesday, August 13, 2013).




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