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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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