C.R.S. § 39-22-107.5 — Income tax filing status - innocent spouse relief

In any case in which a taxpayer has been granted relief under section 6015 of the internal revenue code, such taxpayer shall also be granted comparable relief from joint and several liability for the tax imposed under this article and any interest, penalties, and other amounts related to such tax. Source: L. 2001: Entire section added, p. 37, § 1, effective August 8.