Thomas Corson and Judith Corson - Page 6




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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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