IRS Tax Forms - 1998 - News, Bulletins, Procedures
Interim Guidance for Equitable Relief From Joint and Several Liability Notice 9861 SECTION 1. PURPOSE The Treasury Department and the Internal Revenue Service are in the process of developing guidance for taxpayers seeking equitable relief from federal tax liability under § 6015(f) or 66(c) of the Internal Revenue Code. This notice provides interim guidance . The Treasury Department and the Service also request comments from the public to aid in the development of final guidance. SECTION 2. BACKGROUND
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