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Applicable Statutory Provisions
Section 6015(b) provides:
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; and
(E) the other individual elects (in
such form as the Secretary may prescribe)
the benefits of this subsection not later
than the date which is 2 years after the
date the Secretary has begun collection
activities with respect to the individual
making the election,
then the other individual 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 understatement.
(2) Apportionment of relief.–-If an
individual who, but for paragraph (1)(C),
would be relieved of liability under paragraph
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Last modified: May 25, 2011