Thomas Corson and Judith Corson - Page 11




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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