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Tax Library
US
Internal Revenue Manual
Part 25
Chapter 15

Chapter 15 - Relief From Joint and Several Liability

Browse Chapter 15 - Relief From Joint and Several Liability

in: Chapter 15 - Relief From Joint and Several Liability

Previous Chapter 13 - Taxpayer Correspondence Next Chapter 16 - Disaster Assistance and Emergency Relief

Section 1 - Introduction Section 14 - Innocent Spouse Tracking System Section 15 - Mirror Modules for Requests for Relief From Joint and Several Liability Section 17 - Reconsiderations Section 18 - Innocent Spouse Relief Processing Procedures Section 19 - Non-qualifying Requests for Relief & Complex Account Issues Section 2 - General Procedures/employees With Taxpayer Contact Section 3 - Technical Provisions of Irc 6015 Section 5 - Relief From Community Property Laws Section 6 - Field Examination Procedures Section 7 - Innocent Spouse Shared Processing Responsibilities Section 8 - Revenue Officer Procedures for Working Innocent Spouse Relief Cases Section 9 - Account Processing of Requests for Relief From Joint and Several Liability

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