A.R.S. § 42-2074: Equitable relief from joint and several liability

A. The director may relieve an individual from joint and several liability under the following circumstances:

1. Taking into account all of the facts and circumstances, it is inequitable to hold the individual liable for all or part of any unpaid tax or any deficiency.

2. Relief is not available to the individual under section 42-2201 or 42-2202.

B. The director's decision is considered to be the department's final decision or order and is subject to appeal to the state board of tax appeals under section 42-1253.