Studies of Joint and Several Liabilities

Mandates independent studies by Treasury and GAO to analyze:

• the effects of changing joint and several tax liability to the proportionate tax liability of each spouse, 
• the effects of restricting tax collection to the tax allocations set out in a divorce decree (for returns filed prior to divorce),
• the effectiveness of current codified innocent spouse provisions, and
• the effect of considering community income of a new spouse exempt from levy for taxes incurred by a prior spouse.

The studies are due 6 months after the date of enactment.

Collection Activities

Withdrawal of Liens

Allows the withdrawal of a filed notice of tax lien if:

• the notice was filed prematurely or not in accordance with IRS procedures, 
• the taxpayer has entered into an installment agreement to satisfy the liability on the notice of lien (unless the agreement provides otherwise), 
• the withdrawal will facilitate collection of the tax, or
• the withdrawal would be in the best interests of both the taxpayer (as determined by the Taxpayer Advocate) and the Government.

The IRS must provide a copy of the withdrawal to the taxpayer and, upon written request of the taxpayer, to other specified institutions.

Effective on the date of enactment.