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Bulletin No. 2002–32 August 12, 2002

ADMINISTRATIVE

Internal Revenue Bulletin 2002-32 · 2026-10-03 edition · updated 2026-10-04 · United States

T.D. 9003, page 294 . Final regulations under section 6015 of the Code provide guidance to married individuals filing joint returns who seek relief from joint and several liability. Section 6015 was added by the Internal Revenue Service Restructuring and Reform Act of 1998 to replace former section 6013(e) by providing new and expanded means for a spouse to obtain relief from joint and several liability.

August 12, 2002 2002–32 I.R.B.

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▸Contents — Internal Revenue Bulletin 2002-32
Internal Revenue Bulletin 2002-32

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