{"abstract":"This document contains final regulations relating to relief from joint and several liability under section 6015 of the Internal Revenue Code. The regulations reflect changes in the law made by the Internal Revenue Service Restructuring and Reform Act of 1998 and by the Community Renewal Tax Relief Act of 2000. The regulations provide guidance to married individuals filing joint returns who seek relief from joint and several liability.","action":"Final 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/2002/07/18/02-17866.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26},{"chapter":null,"citation_url":null,"part":602,"title":26}],"citation":"67 FR 47278","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"These regulations are effective July 18, 2002.","disposition_notes":null,"docket_ids":["TD 9003"],"dockets":[],"document_number":"02-17866","effective_on":"2002-07-18","end_page":47296,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2002/07/18/02-17866.xml","html_url":"https://www.federalregister.gov/documents/2002/07/18/02-17866/relief-from-joint-and-several-liability","images":{"ER18JY02.004":{"large":"https://img.federalregister.gov/ER18JY02.004/ER18JY02.004_large.png","medium":"https://img.federalregister.gov/ER18JY02.004/ER18JY02.004_medium.png","original_size":"https://img.federalregister.gov/ER18JY02.004/ER18JY02.004_original_size.png"}},"images_metadata":{"ER18JY02.004":{"large":{"identifier":"ER18JY02.004","content_type":"image/png","size":5455,"width":502,"sha":"93ff4e2541001fabc066f09308821ce7","url":"https://img.federalregister.gov/ER18JY02.004/ER18JY02.004_large.png","height":75},"medium":{"identifier":"ER18JY02.004","content_type":"image/png","size":1921,"width":234,"sha":"def9463bf766ada1183c2206ab23a001","url":"https://img.federalregister.gov/ER18JY02.004/ER18JY02.004_medium.png","height":35},"original_size":{"identifier":"ER18JY02.004","content_type":"image/png","size":1322,"width":214,"sha":"333f7ba0f5b1fd9b7e58b221cd39ad30","url":"https://img.federalregister.gov/ER18JY02.004/ER18JY02.004_original_size.png","height":32}}},"json_url":"https://www.federalregister.gov/api/v1/documents/02-17866?publication_date=2002-07-18","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2002-07-18/02-17866/mods.xml","not_received_for_publication":null,"page_length":19,"page_views":{"count":157,"last_updated":"2026-04-04 14:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2002-07-18/pdf/02-17866.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2002-07-18","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2002/07/18/02-17866.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":47278,"subtype":null,"title":"Relief From Joint and Several Liability","toc_doc":"Relief from joint and several liability","toc_subject":"Income taxes:","topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":67}