REG-106446-98 (Final) Relief From Joint and Several Liability

ICR 200208-1545-034

OMB: 1545-1719

Federal Form Document

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ICR Details
1545-1719 200208-1545-034
Historical Active 200012-1545-016
TREAS/IRS
REG-106446-98 (Final) Relief From Joint and Several Liability
No material or nonsubstantive change to a currently approved collection   No
Regular
Approved without change 08/05/2002
Retrieve Notice of Action (NOA) 08/05/2002
  Inventory as of this Action Requested Previously Approved
02/29/2004 02/29/2004 02/29/2004
1 0 1
1 0 1
0 0 0

The regulation under section 6015 provides guidance regarding relief from the joint and several liability imposed by section 6013(d)(3). The proposed regulations provide specific guidance on the three relief provisions of section 6015 and on how tax- payers would file a claim for such relief. In addition, the proposed regulations provide guidance regarding Tax Court review of certain types of claims for relief, as well as information regarding the rights of the nonrequesting spouse. The proposed regulations also clarify that, under section 6013, a return is not a joint return if one of the spouses signs the return under

None
None


No

1
IC Title Form No. Form Name
REG-106446-98 (Final) Relief From Joint and Several Liability

  Total Approved Previously Approved Change Due to New Statute Change Due to Agency Discretion Change Due to Adjustment in Estimate Change Due to Potential Violation of the PRA
Annual Number of Responses 1 1 0 0 0 0
Annual Time Burden (Hours) 1 1 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
No
Uncollected
Uncollected
Uncollected
Uncollected

  No

On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
 
 
 
 
 
 
 
    (i) Why the information is being collected;
    (ii) Use of information;
    (iii) Burden estimate;
    (iv) Nature of response (voluntary, required for a benefit, or mandatory);
    (v) Nature and extent of confidentiality; and
    (vi) Need to display currently valid OMB control number;
 
 
 
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
08/05/2002


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