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OPINION
As a general proposition, if a joint return is filed by a
husband and wife, liability with respect to any tax shown on the
return or found to be owing is joint and several. See sec.
6013(d)(3). In 1971, Congress enacted section 6013(e), the
predecessor to section 6015, in order to correct perceived grave
injustices often resulting from the imposition of joint and several
liability. See S. Rept. 91-1537, at 2 (1970), 1971-1 C.B. 606,
607; see also Act of Jan. 12, 1971, Pub. L. 91-679, sec. 1, 84
Stat. 2063 (enacted sec. 6013(e)), as amended by the Deficit
Reduction Act of 1984, Pub. L. 98-369, sec. 424, 98 Stat. 494, 801-
803.
As amended,3 section 6013(e) provided that a spouse could be
relieved of tax liability if the spouse proved: (1) A joint income
tax return was filed; (2) the return contained a substantial
understatement of tax attributable to grossly erroneous items of
the other spouse; (3) in signing the return, the spouse seeking
relief did not know, and had no reason to know, of the substantial
understatement; and (4) under the circumstances it would be
inequitable to hold the spouse seeking relief liable for the
3 Initially, sec. 6013(e) provided relief only in cases
involving an omission of income. In 1984, the scope of sec.
6013(e) was expanded to provide relief in erroneous deduction
cases. See Deficit Reduction Act of 1984, Pub. L. 98-369, sec.
424, 98 Stat. 494, 801-803; H. Conf. Rept. 98-861, at 1119
(1984), 1984-3 C.B. (Vol. 2) 1, 373.
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Last modified: May 25, 2011