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A spouse (requesting spouse) may, however, seek relief from joint
and several liability by following procedures established in
section 6015. Sec. 6015(a). A requesting spouse may request
relief from liability under section 6015(b) or, if eligible, may
allocate liability according to provisions under section 6015(c).
Sec. 6015(a). If relief is not available under section 6015(b)
or (c), an individual may seek equitable relief under section
6015(f).
Section 6015(b) Analysis
Section 6015(b) provides, in pertinent part, as follows:
SEC. 6015(b). Procedures For Relief From
Liability Applicable to All Joint Filers.--
(1) In general.–-Under procedures prescribed
by the Secretary, if–-
(A) a joint return has been made for a
taxable year;
(B) on such return there is an
understatement of tax attributable to
erroneous items of 1 individual filing the
joint return;
(C) the other individual filing the
joint return establishes that in signing the
return he or she did not know, and had no
reason to know, that there was such
understatement;
(D) taking into account all the facts
and circumstances, it is inequitable to hold
the other individual liable for the
deficiency in tax for such taxable year
attributable to such understatement; * * *
* * * * * * *
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