Kathy A. King - Page 6




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          (Embodying Notice of Intervention) (the motion).  The motion was              
          served on the parties.  Respondent filed a notice of no                       
          objection, and petitioner has not responded.                                  
                                      Discussion                                        
               We have recently issued several opinions involving claims                
          for relief from joint liability in which we noted significant                 
          differences between section 6015 and the repealed section                     
          6013(e).  See Corson v. Commissioner, supra; Charlton v.                      
          Commissioner, 114 T.C. 333 (2000); Fernandez v. Commissioner, 114             
          T.C. 324 (2000); Butler v. Commissioner, 114 T.C. 276 (2000).                 
          For example, in Corson v. Commissioner, supra, we observed:                   
                    Whereas section 6013(e) had offered only a single                   
               avenue of relief, based on a spouse's lack of knowledge                  
               or reason to know of a substantial understatement,                       
               section 6015 authorizes three types of relief.                           
               Subsection (b) provides a form of relief available to                    
               all joint filers and similar to, but less restrictive                    
               than, that previously afforded by section 6013(e).                       
               Subsection (c) permits a taxpayer who has divorced or                    
               separated 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. * * *                      
               [Id. at 359-360.]                                                        










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