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us-co/statute/39/39-22-107.5 — Income tax filing status - innocent spouse relief · Axiom

Income tax filing status - innocent spouse relief

1 rule

In any case in which a taxpayer has been granted relief under section 6015 of the internal revenue code, such taxpayer shall also be granted comparable relief from joint and several liability for the tax imposed under this article and any interest, penalties, and other amounts related to such tax.

in view

Whole section

Encodings · 1

comparable_relief_from_joint_and_several_liability_appliesCO 39 § 39-22-107.5 · derived

Colo. Rev. Stat. § 39-22-107.5

name: comparable_relief_from_joint_and_several_liability_applies
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-22-107.5
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-22-107.5
versions:
  - effective_from: '0001-01-01'
    formula: taxpayer_has_been_granted_relief_under_section_6015

▸rulespec code

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statutes/39/39-22-107.5.yaml

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Rules

comparable_relief_from_joint_and_several_liability_applies

Derived

source: Colo. Rev. Stat. § 39-22-107.5

- name: comparable_relief_from_joint_and_several_liability_applies
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-22-107.5
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-22-107.5
  versions:
    - effective_from: '0001-01-01'
      formula: taxpayer_has_been_granted_relief_under_section_6015

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