n-99-29.pdf

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# Part III - Administrative, Procedural, and Miscellaneous

Equitable Relief from Joint and Several Liability

Notice 99-29

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 $ 6015 (f) or 66 (c) of the
Internal Revenue Code, as added by § 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.