WASHINGTON, Dec. 15 -- Internal Revenue Service has issued a proposed rule called: Relief From Joint and Several Liability.
The proposed rule was published in the Federal Register on Dec. 15 by Frank J. Bisignano, Chief Executive Officer.
Summary: This document withdraws two notices of proposed rulemaking regarding relief from joint and several tax liability and relief from Federal income tax liability resulting from the operation of State community property laws. The proposed regulations would have affected married individuals who filed joint returns and later seek relief from joint and several liability.
For more information, contact Mark Shurtliff at 202/317-6845 (not a toll-free number).
The full text of the proposed rule can be fou...