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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2003-5 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides guidance on the administrative appeal rights of a spouse or former spouse when a taxpayer seeks relief from federal income tax liability under section 6015 of the Internal Revenue Code.

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▸Contents — Internal Revenue Bulletin 2003-5
Internal Revenue Bulletin 2003-5

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