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IRS Tax Forms - 1998 - News, Bulletins, Procedures

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Fillable Notice 98- 61 - Interim Guidance for Equitable Relief From Joint and ...

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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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