The IRS recently proposed several significant changes to the existing regulations under Section 6015 of the Internal Revenue Code. The regulations in Section 6015 provide guidance to married individuals who filed joint returns and later sought relief from joint and several liability.
There are several proposed regulation changes:
The proposed rules are not applicable until they are published in the Federal Register. At that time, they will be considered final. If you would like more information about the proposed regulations, please contact one of our professionals today.
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