bulletin Internal Revenue›Introduction
SECTION 1. PURPOSE
Internal Revenue Bulletin 1998-51 · 2026-10-03 edition · updated 2026-10-04 · United States
The Treasury Department and the Internal Revenue Service are in the process of developing guidance for taxpayers seeking equitable relief from federal tax liability under § 6015(f) or 66(c) of the Internal Revenue Code. This notice provides interim guidance. The Treasury Department and the Service also request comments from the public to aid in the development of final guidance.
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