26 U.S.C. 6015: Relief from joint and several liability on joint return

2019

• Pub. L. 116–25, §1001(b)(1)(A), substituted "Internal Revenue Service Independent Office of Appeals" for "Internal Revenue Service Office of Appeals". (Taxpayer First Act) Law text · (c)
• Pub. L. 116–25, §1203(a)(1), added par. (7). (Taxpayer First Act) Law text · (e)
• Pub. L. 116–25, §1203(a)(2), amended subsec. (f) generally. Prior to amendment, text read as follows: "Under procedures prescribed by the Secretary, if— (Taxpayer First Act) Law text · (f)

2015

• Pub. L. 114–113 added par. (6). (Consolidated Appropriations Act, 2016) Law text · (e)

2006

• Pub. L. 109–432, §408(a), inserted ", or in the case of an individual who requests equitable relief under subsection (f)" after "apply" in introductory provisions. (Tax Relief and Health Care Act of 2006) Law text · (e)
• Pub. L. 109–432, §408(b)(1), inserted "or request is made" after "filed". (Tax Relief and Health Care Act of 2006) Law text · (e)
• Pub. L. 109–432, §408(b)(2), inserted "or requesting equitable relief under subsection (f)" after "subsection (b) or (c)" and "or request" after "such election". (Tax Relief and Health Care Act of 2006) Law text · (e)
• Pub. L. 109–432, §408(b)(3), inserted "or to which the request under subsection (f) relates" before period at end. (Tax Relief and Health Care Act of 2006) Law text · (e)
• Pub. L. 109–432, §408(b)(4), inserted "or the request for equitable relief under subsection (f)" after "subsection (b) or (c)". (Tax Relief and Health Care Act of 2006) Law text · (e)
• Pub. L. 109–432, §408(b)(5), inserted "or who requests equitable relief under subsection (f)" after "subsection (b) or (c)". (Tax Relief and Health Care Act of 2006) Law text · (e)
• Pub. L. 109–432, §408(b)(6), inserted "or of any request for equitable relief under subsection (f)" after "subsection (b) or (c)". (Tax Relief and Health Care Act of 2006) Law text · (g)
• Pub. L. 109–432, §408(b)(7), inserted "or a request for equitable relief made under subsection (f)" after "subsection (b) or (c)". (Tax Relief and Health Care Act of 2006) Law text · (h)

2000

• Pub. L. 106–554, §1(a)(7) [title III, §313(a)(1)], substituted "may be made at any time after a deficiency for such year is asserted but" for "shall be made". (Consolidated Appropriations Act, 2001) Law text · (c)
• Pub. L. 106–554, §1(a)(7) [title III, §313(a)(3)(A)], inserted "against whom a deficiency has been asserted and" after "individual" in introductory provisions. (Consolidated Appropriations Act, 2001) Law text · (e)
• Pub. L. 106–554, §1(a)(7) [title III, §313(a)(3)(B)], amended heading and text of subpar. (A) generally. Prior to amendment, text read as follows: "The individual may petition the Tax Court (and the Tax Court shall have jurisdiction) to determine the appropriate relief available … (Consolidated Appropriations Act, 2001) Law text · (e)
• Pub. L. 106–554, §1(a)(7) [title III, §313(a)(3)(C)], substituted "until the close of the 90th day referred to in subparagraph (A)(ii)" for "until the expiration of the 90-day period described in subparagraph (A)" and inserted "under subparagraph (A)" after "filed with the Tax… (Consolidated Appropriations Act, 2001) Law text · (e)
• Pub. L. 106–554, §1(a)(7) [title III, §313(a)(3)(D)(ii)], amended heading and text of par. (2) generally. Prior to amendment, text read as follows: "The running of the period of limitations in section 6502 on the collection of the assessment to which the petition under paragraph (1)… (Consolidated Appropriations Act, 2001) Law text · (e)
• Pub. L. 106–554, §1(a)(7) [title III, §313(a)(2)(B)], amended par. (3) generally, substituting "Limitation on Tax Court jurisdiction" for "Applicable rules" in heading and restating provisions relating to limitations on the Tax Court's jurisdiction and eliminating provisions relatin… (Consolidated Appropriations Act, 2001) Law text · (e)
• Pub. L. 106–554, §1(a)(7) [title III, §313(a)(3)(D)(i)], added par. (5). (Consolidated Appropriations Act, 2001) Law text · (e)
• Pub. L. 106–554, §1(a)(7) [title III, §313(a)(2)(A)], added subsec. (g) and redesignated former subsec. (g) as (h). (Consolidated Appropriations Act, 2001) Law text · (g), (h)

1998

• Pub. L. 105–277 substituted "of subsection (b) or (f)" for "of this section". (Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 1999) Law text · (e)