Treasury Regulations (26 C.F.R.)
26 CFR § 1.6015-4
Equitable relief.
# (a)
A requesting spouse who files a joint return for which a liability remains unpaid and who does not qualify for full relief under § 1.6015-2 or 1.6015-3 may request equitable relief under this section. The Internal Revenue Service has the discretion to grant equitable relief from joint and several liability to a requesting spouse when, considering all of the facts and circumstances, it would be inequitable to hold the requesting spouse jointly and severally liable.
# (b)
This section may not be used to circumvent the limitation of § 1.6015-3(c)(1) (i.e., no refunds under § 1.6015-3). Therefore, relief is not available under this section to obtain a refund of liabilities already paid, for which the requesting spouse would otherwise qualify for relief under § 1.6015-3.
# (c)
For guidance concerning the criteria to be used in determining whether it is inequitable to hold a requesting spouse jointly and severally liable under this section, see Rev. Proc. 2000-15 (2000-1 C.B. 447), or other guidance published by the Treasury and IRS (see § 601.601(d)(2) of this chapter).
[T.D. 9003, 67 FR 47285, July 18, 2002]
Source: view the official text
In this part (40 sections)
- 1.6011-15 · Charitable remainder annuity trust listed transaction.
- 1.6011-18 · Certain partnership related-party basis adjustment…
- 1.6012-1 · Individuals required to make returns of income.
- 1.6012-2 · Corporations required to make returns of income.
- 1.6012-3 · Returns by fiduciaries.
- 1.6012-4 · Miscellaneous returns.
- 1.6012-5 · Composite return in lieu of specified form.
- 1.6012-6 · Returns by political organizations.
- 1.6013-1 · Joint returns.
- 1.6013-2 · Joint return after filing separate return.
- 1.6013-3 · Treatment of joint return after death of either spouse.
- 1.6013-4 · Applicable rules.
- 1.6013-6 · Election to treat nonresident alien individual as resident…
- 1.6013-7 · Joint return for year in which nonresident alien becomes…
- 1.6014-1 · Tax not computed by taxpayer for taxable years beginning…
- 1.6014-2 · Tax not computed by taxpayer for taxable years beginning…
- 1.6015-0 · Table of contents.
- 1.6015-1 · Relief from joint and several liability on a joint return.
- 1.6015-2 · Relief from liability applicable to all qualifying joint…
- 1.6015-3 · Allocation of deficiency for individuals who are no longer…
- 1.6015-4 · Equitable relief.
- 1.6015-5 · Time and manner for requesting relief.
- 1.6015-6 · Nonrequesting spouse's notice and opportunity to participate…
- 1.6015-7 · Tax Court review.
- 1.6015-8 · Applicable liabilities.
- 1.6015-9 · Effective date.
- 1.6016-1 · Declarations of estimated income tax by corporations.
- 1.6016-2 · Contents of declaration of estimated tax.
- 1.6016-3 · Amendment of declaration.
- 1.6016-4 · Short taxable year.
- 1.6017-1 · Self-employment tax returns.
- 1.6031(a)-1 · (a)-1 Return of partnership income.
- 1.6031(b)-1T · (b)-1T Statements to partners (temporary).
- 1.6031(b)-2T · (b)-2T REMIC reporting requirements (temporary).…
- 1.6031(c)-1T · (c)-1T Nominee reporting of partnership information…
- 1.6031(c)-2T · (c)-2T Nominee reporting of REMIC information…
- 1.6032-1 · Returns of banks with respect to common trust funds.
- 1.6033-1 · Returns by exempt organizations; taxable years beginning…
- 1.6033-2 · Returns by exempt organizations and returns by certain…
- 1.6033-3 · Additional provisions relating to private foundations.