Data / Federal rules / 2025-22788
Relief From Joint and Several Liability
The Internal Revenue Service published this proposed rule in the Federal Register on December 15, 2025.
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What the agency says
This document withdraws two notices of proposed rulemaking regarding relief from joint and several tax liability and relief from Federal income tax liability resulting from the operation of State community property laws. The proposed regulations would have affected married individuals who filed joint returns and later seek relief from joint and several liability.
Key facts
- Document number
- 2025-22788
- Type
- Proposed rule
- Action
- Withdrawal of notices of proposed rulemaking
- Agency
- Treasury Department; Internal Revenue Service
- Published
- December 15, 2025
- Dates
- As of December 15, 2025, the notices of proposed rulemaking that were published in the Federal Register on August 13, 2013 (78 FR 49242) and November 20, 2015 (80 FR 72649), are withdrawn.
- Docket
- REG-132251-11; REG-134219-08
- Regulation ID (RIN)
- 1545-BI82; 1545-BK51
- Code of Federal Regulations
- 26 CFR 1
- Topics
- Income taxes; Reporting and recordkeeping requirements
- Pages
- 1
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| Document | Type | Published |
|---|---|---|
| Guidance Under Section 355 Concerning Device and Active Trade or Business; Partial Withdrawal 2026-21568 | Proposed rule | Oct 21 |
| Regulations Regarding Payment of Tax by Commercially Acceptable Means 2026-21267 | Final rule | Oct 19 |
| Non-Applicability of Section 357(c) to Consolidated Groups 2026-21253 | Final rule | Oct 16 |
| Premium Tax Credit 2026-21056 | Proposed rule | Oct 15 |
| Application of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 to the Refunded Portion of Certain Federal Refundable Tax Credits; Hearing Cancellation 2026-20790 | Proposed rule | Oct 9 |
| Transparency in Coverage 2026-20447 · significant | Final rule | Oct 6 |
| Federal Scholarship Tax Credit 2026-20277 | Proposed rule | Oct 2 |
| Federal Scholarship Tax Credit 2026-20264 | Final rule | Oct 2 |
Everything from the Internal Revenue Service · Rules on income taxes · Rules on reporting and recordkeeping requirements · Published in December 2025
Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.