IRS Withdraws Rules on Relief from Joint, Several Liability (1)

The IRS and Treasury Department are withdrawing two proposed rules that lay out how married couples who filed jointly can get tax relief when they become divorced, separated, or widowed.

This withdrawal on the two rules (RIN 1545-BI82; RIN 1545-BK51) was announced Friday. The rules would have impacted married individuals who filed jointly and later ask for relief from joint and several liability.

Joint and several liability allows the IRS to collect the entire amount due from either taxpayer.

“The Treasury Department and the IRS have determined it appropriate to withdraw the 2013 proposed regulations and the 2015 ...