Skip to main content
IntroducedIRS· Internal Revenue ServiceProposed RuleIRS-2013-0022

Relief from Joint and Several Liability

Introduced December 15, 2025View on regulations.gov ↗

What This Means

The IRS is establishing procedures for relief from joint and several liability in tax matters. This would allow qualifying spouses to request relief from tax obligations of their former spouse.

Plain language summary generated by AI · Civitics

Community Position

Community Comments

Other Open IRS Proposals

Comment Period

This proposal is not currently open for public comment.

Details

TypeFederal Regulation
AgencyIRS · Internal Revenue Service
DocketIRS-2013-0022
Regulations.gov IDIRS-2013-0022-0008
IntroducedDecember 15, 2025