{"abstract":"This document contains corrections to proposed regulations that were published in the Federal Register on January 17, 2001 (66 FR 3888). The regulations provide guidance to married individuals filing joint returns who may seek relief from joint and several liability.","action":"Correction to proposed regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2001/03/29/01-7825.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"66 FR 17130","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":null,"disposition_notes":null,"docket_ids":["REG-106446-98"],"dockets":[],"document_number":"01-7825","effective_on":null,"end_page":17131,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2001/03/29/01-7825.xml","html_url":"https://www.federalregister.gov/documents/2001/03/29/01-7825/relief-from-joint-and-several-liability-correction","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/01-7825?publication_date=2001-03-29","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2001-03-29/01-7825/mods.xml","not_received_for_publication":null,"page_length":2,"page_views":{"count":3,"last_updated":"2026-04-04 00:15:02 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2001-03-29/pdf/01-7825.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2001-03-29","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2001/03/29/01-7825.txt","regulation_id_number_info":{"1545-AW64":{"issue":"200204","html_url":"https://www.federalregister.gov/regulations/1545-AW64/relief-from-joint-and-several-liability-on-joint-return","title":"Relief From Joint and Several Liability on Joint Return","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200204&RIN=1545-AW64&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-AW64"],"regulations_dot_gov_info":{},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":17130,"subtype":null,"title":"Relief From Joint and Several Liability; Correction","toc_doc":"Correction","toc_subject":"Income taxes:","topics":[],"type":"Proposed Rule","volume":66}