Source: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6015&num=0&edition=prelim
Timestamp: 2020-01-24 07:19:10
Document Index: 398126414

Matched Legal Cases: ['§ 6015', '§3201', '§4002', '§1', '§313', '§408', '§424', '§1001', '§74', '§5', '§1', '§102', '§103', '§301', '§803', '§944', '§209', '§1906', '§421', '§725', '§201', '§201', '§307', '§107', '§201', '§306', '§102', '§412', '§1001', '§1203', '§408', '§1', '§313', '§1203', '§424', '§408', '§1', '§313', '§3201', '§3201']

[USC02] 26 USC 6015: Relief from joint and several liability on joint return
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26 USC 6015: Relief from joint and several liability on joint return Text contains those laws in effect on January 23, 2020
Notwithstanding section 6013(d)(3)-
An individual shall only be eligible to elect the application of this subsection if-
If a deficiency (or portion thereof) is attributable to-
In the case of an individual against whom a deficiency has been asserted and who elects to have subsection (b) or (c) apply, or in the case of an individual who requests equitable relief under subsection (f)-
The running of the period of limitations in section 6502 on the collection of the assessment to which the petition under paragraph (1)(A) relates shall be suspended-
If a suit for refund is begun by either individual filing the joint return pursuant to section 6532-
Any review of a determination made under this section shall be reviewed de novo by the Tax Court and shall be based upon-
A request for equitable relief under this subsection may be made with respect to any portion of any liability that-
The Secretary shall prescribe such regulations as are necessary to carry out the provisions of this section, including-
(Added Pub. L. 105–206, title III, §3201(a), July 22, 1998, 112 Stat. 734 ; amended Pub. L. 105–277, div. J, title IV, §4002(c)(2), Oct. 21, 1998, 112 Stat. 2681–906 ; Pub. L. 106–554, §1(a)(7) [title III, §313(a)], Dec. 21, 2000, 114 Stat. 2763 , 2763A-640; Pub. L. 109–432, div. C, title IV, §408(a), (b), Dec. 20, 2006, 120 Stat. 3061 , 3062; Pub. L. 114–113, div. Q, title IV, §424(a)(1), Dec. 18, 2015, 129 Stat. 3124 ; Pub. L. 116–25, title I, §§1001(b)(1)(A), 1203(a), July 1, 2019, 133 Stat. 985 , 988.)
A prior section 6015, acts Aug. 16, 1954, ch. 736, 68A Stat. 737 ; Sept. 2, 1958, Pub. L. 85–866, title I, §74, 72 Stat. 1660 ; Sept. 14, 1960, Pub. L. 86–779, §5(a), 74 Stat. 1000 ; Sept. 25, 1962, Pub. L. 87–682, §1(a)(1), 76 Stat. 575 ; Mar. 15, 1966, Pub. L. 89–368, title I, §102(a), 80 Stat. 62 ; Nov. 13, 1966, Pub. L. 89–809, title I, §103(j), 80 Stat. 1554 ; Dec. 30, 1969, Pub. L. 91–172, title III, §301(b)(12), title VIII, §803(d)(7), title IX, §944(a), 83 Stat. 586 , 684, 729; Dec. 10, 1971, Pub. L. 92–178, title II, §209(a), 85 Stat. 517 ; Oct. 4, 1976, Pub. L. 94–455, title XIX, §1906(a)(2), (b)(13)(A), 90 Stat. 1824 , 1834; Nov. 6, 1978, Pub. L. 95–600, title IV, §421(e)(7), 92 Stat. 2876 ; Aug. 13, 1981, Pub. L. 97–34, title VII, §725(a), (c)(2), 95 Stat. 345 , 346; Sept. 3, 1982, Pub. L. 97–248, title II, §201(d)(7), formerly §201(c)(7), title III, §§307(a)(6), 308(a), 328(b)(1), 96 Stat. 420 , 589, 591, 618, redesignated and amended Jan. 12, 1983, Pub. L. 97–448, title I, §107(c)(2), title II, §201(j)(1), title III, §306(a)(1)(A)(i), 96 Stat. 2391 , 2395, 2400; Aug. 5, 1983, Pub. L. 98–67, title I, §102(a), 97 Stat. 369 , related to declaration of estimated income tax by individuals, prior to repeal by Pub. L. 98–369, div. A, title IV, §§412(a)(1), 414(a)(1), July 18, 1984, 98 Stat. 792 , 793, applicable with respect to taxable years beginning after Dec. 31, 1984.
2019-Subsec. (c)(4)(B)(ii)(I). Pub. L. 116–25, §1001(b)(1)(A), substituted "Internal Revenue Service Independent Office of Appeals" for "Internal Revenue Service Office of Appeals".
Subsec. (f). Pub. L. 116–25, §1203(a)(2), amended subsec. (f) generally. Prior to amendment, text read as follows: "Under procedures prescribed by the Secretary, if-
2015-Subsec. (e)(6). Pub. L. 114–113 added par. (6).
2006-Subsec. (e)(1). Pub. L. 109–432, §408(a), inserted ", or in the case of an individual who requests equitable relief under subsection (f)" after "apply" in introductory provisions.
2000-Subsec. (c)(3)(B). Pub. L. 106–554, §1(a)(7) [title III, §313(a)(1)], substituted "may be made at any time after a deficiency for such year is asserted but" for "shall be made".
1998-Subsec. (e)(3)(A). Pub. L. 105–277 substituted "of subsection (b) or (f)" for "of this section".
Pub. L. 116–25, title I, §1203(b), July 1, 2019, 133 Stat. 988 , provided that: "The amendments made by this section [amending this section] shall apply to petitions or requests filed or pending on or after the date of the enactment of this Act [July 1, 2019]."
Pub. L. 114–113, div. Q, title IV, §424(a)(2), Dec. 18, 2015, 129 Stat. 3124 , provided that: "The amendment made by this subsection [amending this section] shall apply to petitions filed under section 6015(e) of the Internal Revenue Code of 1986 after the date of the enactment of this Act [Dec. 18, 2015]."
Pub. L. 109–432, div. C, title IV, §408(c), Dec. 20, 2006, 120 Stat. 3062 , provided that: "The amendments made by this section [amending this section] shall apply with respect to liability for taxes arising or remaining unpaid on or after the date of the enactment of this Act [Dec. 20, 2006]."
Pub. L. 106–554, §1(a)(7) [title III, §313(f)], Dec. 21, 2000, 114 Stat. 2763 , 2763A-643, provided that: "The amendments made by subsections (a) and (b) [amending this section and sections 6330, 6331, 7421, and 7463 of this title] shall take effect on the date of the enactment of this Act [Dec. 21, 2000]. The amendments made by subsections (c), (d), and (e) [amending sections 6103, 6110, and 6330 of this title] shall take effect as if included in the provisions of the Internal Revenue Service Restructuring and Reform Act of 1998 [Pub. L. 105–206] to which they relate."
Pub. L. 105–206, title III, §3201(g), July 22, 1998, 112 Stat. 740 , provided that:
"(1) In general.-Except as provided in paragraph (2), the amendments made by this section [enacting this section, amending sections 66, 6013, 6230, and 7421 of this title, and enacting provisions set out as notes under this section and section 6013 of this title] shall apply to any liability for tax arising after the date of the enactment of this Act [July 22, 1998] and any liability for tax arising on or before such date but remaining unpaid as of such date.
"(2) 2-year period.-The 2-year period under subsection (b)(1)(E) or (c)(3)(B) of section 6015 of the Internal Revenue Code of 1986 shall not expire before the date which is 2 years after the date of the first collection activity after the date of the enactment of this Act [July 22, 1998]."
Pub. L. 105–206, title III, §3201(c), July 22, 1998, 112 Stat. 740 , provided that: "Not later than 180 days after the date of the enactment of this Act [July 22, 1998], the Secretary of the Treasury shall develop a separate form with instructions for use by taxpayers in applying for relief under section 6015(a) of the Internal Revenue Code of 1986, as added by this section."