Comment Deadline Extended for Notice on Equitable Innocent Spouse Relief
MAY 10, 1999
Notice 99-29; 1999-21 IRB 1; Notice 99-29
DOCUMENT ATTRIBUTES
- Institutional AuthorsInternal Revenue Service
- Cross-Reference
- Code Sections
- Subject Area/Tax Topics
- Index Termsreturns, joint, innocent spouse
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 1999-17166 (1 original page)
- Tax Analysts Electronic Citation1999 TNT 90-7
Citations: Notice 99-29; 1999-21 IRB 1; Notice 99-29
=============== SUMMARY ===============
The Service has extended the date for commenting on Notice 98-61, 1998-51 IRB 13, which provides interim guidance for taxpayers who seek equitable innocent spouse relief under sections 6015(f) or 66(c). (For a summary of Notice 98-61, 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.) Comments are due by June 30, 1999. Interested individuals should send their comments to CC:DOM:CORP:R (Notice 98- 61), Room 5228, Internal Revenue Service, PO Box 7604, Ben Franklin Station, Washington, DC 20044. Alternatively, comments may be sent to the IRS's Web site at www.irs.ustreas.gov/prod/tax_regs/comments.html.
=============== FULL TEXT ===============
PART III - ADMINISTRATIVE, PROCEDURAL, AND MISCELLANEOUS
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 AuthorsInternal Revenue Service
- Cross-Reference
- Code Sections
- Subject Area/Tax Topics
- Index Termsreturns, joint, innocent spouse
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 1999-17166 (1 original page)
- Tax Analysts Electronic Citation1999 TNT 90-7