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Thomas for the 1981 taxable year, with increased interest under
section 6621(c), but that he was not liable for additions to tax
under section 6653(a)(1) or (2).
Also in late 1998, respondent’s Appeals Office denied
Judith’s request for complete relief from joint and several
liability, and the case was released to the jurisdiction of the
Internal Revenue Service District Counsel. The matter was
thereafter calendared for trial beginning on May 17, 1999, in Los
Angeles, California. Prior to the scheduled court appearance,
Judith and respondent entered into a stipulation of settlement
agreeing that Judith qualified for relief under section 6015(c)
and was not liable for any deficiencies, additions to tax, or
interest in connection with the 1981 taxable year. When Thomas
subsequently refused to sign a stipulated decision based on this
agreement with Judith and his own previous settlement, respondent
on June 7, 1999, filed the motion for entry of decision that is
the subject of the instant controversy.
Discussion
I. Statutory Provisions and Case Law
As a general rule, section 6013(d)(3) provides that “if a
joint return is made, the tax shall be computed on the aggregate
income and the liability with respect to the tax shall be joint
and several.” An exception to such joint and several liability
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