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Federal Register (IRS) · Dec 15, 2025
Relief From Joint and Several Liability
Tax Brief summary and classification of the original reporting.
Bottom Line
💡 Relief From Joint and Several Liability. Worth reviewing for potential client impact.
Summary
[Proposed Rule] 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.
Classification
Category: fyiPriority: importantReason: Contains 'proposed regulation' - significant update
Applies To
1040
Affected Groups
Individual return preparers
Related Topics
Original Source
We aggregate public tax updates and provide AI-assisted summaries. Please read the original reporting for full details.
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