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SECTION 3. SCOPE
Internal Revenue Bulletin 2000-5 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure applies to a spouse who requests either equitable relief from joint and several liability under § 6015(f), or relief from separate liability under § 66(c) that arises due to the operation of community property law, with respect to any liability for tax arising after July 22, 1998, or any liability for tax arising on or before July 22, 1998, that was unpaid on that date.
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