The regulation under section 6015
provides guidance regarding relief from the joint and several
liability imposed by section 6013(d)(3). The regulations provide
specific guidance on the three relief provisions of section 6015
and on how taxpayers would file a claim for such relief. In
addition, the regulations provide guidance regarding Tax Court
review of certain types of claims for relief, as well as
information regarding the rights of the nonrequesting spouse. The
regulations also clarify that, under section 6013, a return is not
a joint return if one of the spouses signs the return under
duress.
On behalf of this Federal agency, I certify that
the collection of information encompassed by this request complies
with 5 CFR 1320.9 and the related provisions of 5 CFR
1320.8(b)(3).
The following is a summary of the topics, regarding
the proposed collection of information, that the certification
covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a
benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control
number;
If you are unable to certify compliance with any of
these provisions, identify the item by leaving the box unchecked
and explain the reason in the Supporting Statement.