# Relief From Joint and Several Liability
> **IRS** · Final regulations. · Published 2002-07-18 · Effective 2002-07-18 · 67 FR 47278
## Document
- **Document number:** 02-17866
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 67 FR 47278
- **CFR reference:** 26 CFR 1
- **Publication date:** 2002-07-18
- **Effective date:** 2002-07-18
- **Treasury docket:** TD 9003
## 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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2002/07/18/02-17866/relief-from-joint-and-several-liability)
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