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Federal forms, ICRs, and supporting documents

Information Collection Request

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

ICR 200312-1545-011 · OMB 1545-1719 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
No forms / supporting documents in this ICR. Check IC Document Collections.
IC Document Collections
IC IDCollectionTypeStatusForm
19219 REG-106446-98 (Final) Relief From Joint and Several Liability Migrated
ICR Details
1545-1719 200312-1545-011
Historical Active 200208-1545-034
TREAS/IRS
REG-106446-98 (Final) Relief From Joint and Several Liability
Extension without change of a currently approved collection   No
Regular
Approved without change 01/16/2004
Retrieve Notice of Action (NOA) 12/12/2003
  Inventory as of this Action Requested Previously Approved
01/31/2007 01/31/2007 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 regulations provide specific guidance on the three relief provisions of section 6015 and on how taxpayers would file a claim for such relief. In addition, the 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 regulations also clarify that, under section 6013, a return is not a joint return if one of the spouses signs the return under duress.
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.
12/12/2003