§6015. Relief from joint and several liability on joint return — Inbound Citations
26 U.S.C. § 6015
Cited by 7 provisions in release 119-102.
Citations to §6015(b)
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(ii) because an election under subsection (b) or (c) of section 6015 is made or relief under subsection (f) of such section is requested.
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(B) In the case of an individual who makes an election under subsection (b) or (c) of section 6015, or requests relief under subsection (f) of such section, such notification shall be made not later than 30 days after any such election or request.
Citations to §6015(c)
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(ii) because an election under subsection (b) or (c) of section 6015 is made or relief under subsection (f) of such section is requested.
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(B) In the case of an individual who makes an election under subsection (b) or (c) of section 6015, or requests relief under subsection (f) of such section, such notification shall be made not later than 30 days after any such election or request.
Citations to §6015(e)
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(a) Except as provided in sections 6015(e), 6212(a) and (c), 6213(a), 6232(c), 6330(e)(1), 6331(i), 6672(c), 6694(c), 7426(a) and (b)(1), 7429(b), and 7436, no suit for the purpose of restraining the assessment or collection of any tax shall be maintained in any court by any person, whether or not such person is the person against whom such tax was assessed.
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(1) a petition to the Tax Court under section 6015(e) in which the amount of relief sought does not exceed $50,000,
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(F) in the case of a petition under section 6015(e), the legal residence of the petitioner, or