Abatement of Failure to Deposit Penalty

The failure to deposit penalty may be waived for an inadvertent failure to deposit any employment tax if:

• the depositing entity meets the net worth requirements applicable for awards of attorney's fees;
• the failure to deposit occurs during the first quarter a deposit was required; and 
• the return for the employment tax was filed on or before the due date.

The deposit penalty may also be abated if the depositing entity inadvertently sends the deposit to the Secretary (of Treasury) instead of to the required government depository.

Effective on the date of enactment.

Joint Returns

Separate to Joint Return

Repeals the requirement of full payment of tax as a precondition to switching from married filing separately to married filing jointly.

Effective for taxable years beginning after the date of enactment.

Disclosure of Joint Return Collection Activities

Requires the disclosure of collection activities on a jointly filed return against an estranged spouse upon written request by the other spouse.

IRS is required to disclose in writing:

• whether IRS has attempted to collect from the other spouse,
• the general nature of the collection activities, and
• the amount, if any, collected.

The IRS may omit the current home address and business location of the former spouse.

Effective on the date of enactment