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The Hendrickses have made payments totaling approximately
$110,150 against the balance due on their 1983 tax liabilities.
The deficiency attributable to Mr. Hendricks’s investment in
Boulder Oil and Gas for 1983 was $63,176. After accounting for
the payments previously made, the Hendrickses’ current balance
due for 1983 is approximately $300,000.
The main source of the Hendrickses’ current income consists
of monthly Social Security checks and approximately $1,000 in
rental income per month from the remaining condominiums. The
Hendrickses’ monthly living expenses exceed their income by about
$1,100. They are able to meet their living expenses only through
financial assistance from their children.
OPINION
Pursuant to section 6330, petitioner sought relief from
respondent’s notice of determination sustaining the proposed
collection action. Section 6330 allows a taxpayer to raise
appropriate spousal defenses under section 6015. Sec.
6330(c)(2)(A)(i); sec. 301.6330-1(e)(2), Proced. & Admin. Regs.
Generally, married taxpayers may elect to file a joint
Federal income tax return. Sec. 6013(a). After making the
election, each spouse is jointly and severally liable to pay the
entire tax due. Sec. 6013(d)(3). A spouse (requesting spouse)
may, however, seek relief from joint and several liability under
section 6015(b), or if eligible, may allocate liability according
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