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OPINION
Married couples who file joint returns ordinarily incur
joint and several liability for the full amount of tax due on
their combined incomes. Sec. 6013(d)(3); Hayman v. Commissioner,
992 F.2d 1256, 1258 (2d Cir. 1993), affg. T.C. Memo. 1992-228;
Sonnenborn v. Commissioner, 57 T.C. 373, 381 (1971). The
"innocent spouse" defense provided in section 6013(e) partially
alleviates the harshness of this rule. Section 6013(e) provides:
(e) Spouse Relieved of Liability in Certain Cases.--
(1) In General.--Under regulations prescribed by
the Secretary, if--
(A) a joint return has been made under this
section for a taxable year,
(B) on such return there is a substantial
understatement of tax attributable to grossly
erroneous items of one spouse,
(C) the other spouse establishes that in
signing the return he or she did not know, and had
no reason to know, that there was such substantial
understatement, and
(D) taking into account all the facts and
circumstances, it is inequitable to hold the other
spouse liable for the deficiency in tax for such
taxable year attributable to such substantial
understatement,
then the other spouse shall be relieved of liability
for tax (including interest, penalties, and other
amounts) for such taxable year to the extent such
liability is attributable to such substantial
understatement.
Whether an individual qualifies for innocent spouse status
in order to avoid liability primarily involves a factual inquiry.
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Last modified: May 25, 2011