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to elect to have his or her tax liability calculated as if
separate returns had been filed. Subsection (f) confers
discretion upon the Commissioner to grant equitable relief, based
on all facts and circumstances, in cases where relief is
unavailable under subsection (b) or (c).
Subsections (a), (e), and (g) of section 6015 address
general and procedural aspects relating to the operation of the
section and the role therein to be played by this Court and by
the Commissioner. Portions of these subsections relevant to the
present matter are set forth below:
SEC. 6015. RELIEF FROM JOINT AND SEVERAL LIABILITY ON
JOINT RETURN.
(a) In General.--Notwithstanding section
6013(d)(3)--
(1) an individual who has made a joint return
may elect to seek relief under the procedures
prescribed under subsection (b); and
(2) if such individual is eligible to elect
the application of subsection (c), such individual
may, in addition to any election under paragraph
(1), elect to limit such individual’s liability
for any deficiency with respect to such joint
return in the manner prescribed under subsection
(c).
Any determination under this section shall be made
without regard to community property laws.
* * * * * * *
(e) Petition for Review by Tax Court.--
(1) In general.--In the case of an individual
who elects to have subsection (b) or (c) apply--
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Last modified: May 25, 2011