,i  #aaith ,,congress  #ast ,session    
,h4 ,r4 #fcfb  ,,in ,,the ,,house ,,of  
,,representatives  ,december #b1        
#bjbe,ms4 ,mace introduced the following
 bill2 which was referred to the        
,committee on ,ways and ,means  ,a      
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to establish procedures 
for relief from joint and several       
liability on a joint tax return for     
individuals requesting such relief due  
to domestic violence or abuse4  #a4     
,short title ,this ,act may be cited as 
the ,tax ,fairness for ,abuse ,survivors
 ,act4  #b4 ,procedures for relief from 
joint and several liability on joint    
return applicable to individuals        
requesting relief due to domestic       
violence or abuse  7a7 ,in general      
,section #fjae of the ,internal ,revenue
 ,code of #aihf is amended by           
redesignating subsection 7h7 as         
subsection 7i7 and by inserting after   
subsection 7g7 the following new        
subsection3  7h7 ,procedures for relief 

from liability applicable to individuals
 requesting relief due to domestic      
violence or abuse  7#a7 ,in general     
,under procedures prescribed by the     
,secretary1 if-- 7,a7 a joint return has
 been made for a taxable year2  7,b7 on 
such return there is an understatement  
of tax attributable to erroneous items  
of one individual filing the joint      
return 7hereafter referred to as        
nonrequesting spouse72  7,c7 the other  
individual 7hereafter referred to as    
requesting spouse71 or a member of the  
requesting spouse's family was the      
victim of domestic violence or domestic 
abuse by the nonrequesting spouse2 and  
7,d7 such requesting spouse establishes 
that in signing the return1 either-- 7i7
 he or she did not know1 and had no     
reason to know1 that there was such     
understatement2 or  7ii7 he or she did  
know of such understatement and did not 
challenge the treatment of items on the 
return because of fear1 pressure1       
threats of retaliation1 or duress by the

 nonrequesting spouse1  then such       
requesting spouse shall be relieved of  
liability for tax 7including interest1  
penalties1 and other amounts7 for such  
taxable year to the extent such         
liability is attributable to such       
understatement4  7#b7 ,evidence of      
domestic violence or abuse ,a requesting
 spouse who elects the application of   
this subsection shall have the          
opportunity to provide evidence of      
domestic violence or abuse against the  
requesting spouse or a member of the    
family of the requesting spouse4  7#c7  
,default presumption in the case of a   
spouse who knew of understatement of tax
 ,if a requesting spouse provides       
evidence under paragraph 7#b71 for      
purposes of paragraph 7#a77;,d77ii71 any
 understatement by the requesting spouse
 shall be presumed to be due to fear1   
pressure1 threats of retaliation1 or    
duress by the nonrequesting spouse4     
7#d7 ,notice to nonrequesting spouse ,if
 a requesting spouse elects the         

application of this subsection1 any     
notice to the nonrequesting spouse--    
7,a7 may not include-- 7i7 information  
indicating that the requesting spouse is
 seeking relief under this subsection1  
or  7ii7 any mention of domestic abuse  
or violence1 and  7,b7 may include      
general information indicating that the 
,internal ,revenue ,service is reviewing
 the return to which such election      
relates4  4  7b7 ,conforming amendments 
7#a7 ,section #fjae7;a77#b7 of such     
,code is amended by inserting or        
subsection 7h7 after subsection 7c7 in  
each place it appears4  7#b7 ,section   
#fjae of such ,code is amended by       
striking subsection 7b7 or 7c7 and      
inserting subsection 7b71 7c71 or 7h7 in
 each place it appears4  7#c7           
,subsection 7i7 of section #fjae of such
 ,code 7as so redesignated by subsection
 7a77 is amended by striking and at the 
end of paragraph 7#a71 by striking the  
period at the end of paragraph 7#b7 and 
inserting 2 and1 and by adding at the   

end the following new paragraph3  7#c7  
regulations providing that any notice   
described in paragraph 7#b7 shall       
conform with the requirements of        
subsection 7h77#d74  4  7c7 ,effective  
date ,the amendments made by this       
section shall apply to requests for     
relief after the date of the enactment  
of this ,act4