Tammy Debra Martin - Page 4

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                                     Discussion                                       
               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 for the               
          entire tax due.  Sec. 6013(d)(3).  A spouse, however, may seek              
          relief from joint and several liability under section 6015.  To             
          obtain relief from liability, a spouse must qualify under section           
          6015(b), or if eligible, may allocate liability under section               
          6015(c).  In addition, if relief is not available under section             
          6015(b) or (c),1 a spouse may seek equitable relief under section           
          6015(f).  Fernandez v. Commissioner, 114 T.C. 324, 329-331                  
          (2000); Butler v. Commissioner, 114 T.C. 276, 287-292 (2000).               
          The Court’s review of determinations under section 6015(f) is not           
          limited to the Commissioner’s administrative record.  Ewing v.              
          Commissioner, 122 T.C. 32, 44 (2004).                                       
               Except as otherwise provided in section 6015, the taxpayer             
          bears the burden of proof.  Rule 142(a); Alt v. Commissioner, 119           
          T.C. 306, 311 (2002), affd. 101 Fed. Appx. 34 (6th Cir. 2004).              
               Section 6015(f) grants the Commissioner discretion to                  
          relieve from joint and several liability an individual who files            
          a joint return.  Because relief from the 1996 and 1997                      


               1Because petitioner seeks relief from an underpayment of tax           
          for each year rather than an understatement, relief under                   
          subsecs. (b) and (c) of sec. 6015 is not available.  See                    
          Washington v. Commissioner, 120 T.C. 137, 145-147 (2003).                   





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