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COMMENT DEADLINE EXTENDED FOR NOTICE ON EQUITABLE INNOCENT SPOUSE RELIEF.

MAY 10, 1999

Notice 99-29; 1999-1 C.B. 1101; Notice 99-29

DATED MAY 10, 1999
DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Cross-Reference

    For a summary of Notice 98-61, 1998-51 IRB 13, see Tax Notes, December

    14, 1998, p. 1351; for the full text, see Doc 98-35729 (10 pages), 98

    TNT 235-12, or H&D, Dec. 8, 1999, p. 2386.
  • Code Sections
  • Subject Areas/Tax Topics
  • Index Terms
    returns, joint, innocent spouse
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 1999-17166 (1 original page)
  • Tax Analysts Electronic Citation
    1999 TNT 90-7
Citations: Notice 99-29; 1999-1 C.B. 1101; Notice 99-29
EQUITABLE RELIEF FROM JOINT AND SEVERAL LIABILITY

Notice 99-29

This notice extends the date for providing comments on Notice 98-61, 1998-51 I.R.B. 13 (December 21, 1998), regarding the interim procedures for taxpayers seeking equitable relief from federal tax liability under section 6015(f) or 66(c) of the Internal Revenue Code, as added by section 3201(a) of the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, 112 Stat. 685 (July 22, 1998) (RRA). Written comments on these interim procedures should be submitted to the Service by June 30, 1999.

DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Cross-Reference

    For a summary of Notice 98-61, 1998-51 IRB 13, see Tax Notes, December

    14, 1998, p. 1351; for the full text, see Doc 98-35729 (10 pages), 98

    TNT 235-12, or H&D, Dec. 8, 1999, p. 2386.
  • Code Sections
  • Subject Areas/Tax Topics
  • Index Terms
    returns, joint, innocent spouse
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 1999-17166 (1 original page)
  • Tax Analysts Electronic Citation
    1999 TNT 90-7
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