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required to be shown on the return is computed on their combined
income, expenses, and credits, and their liability for the tax is
joint and several. See sec. 6013(d)(3).
In 1971, Congress enacted section 6013(e) to ameliorate
perceived inequities resulting from the imposition of joint and
several liability in certain circumstances. See S. Rept. 91-1537
(1970), 1971-1 C.B. 606. Section 6013(e), as originally enacted,
offered relief from joint and several liability only in cases
involving omitted income where the spouse seeking relief could
prove that he or she met the strict requirements of subsection
(e).
In 1984, section 6013(e) was amended to permit a spouse to
seek relief from joint and several liability in cases where an
understatement of tax resulted from erroneous deductions claimed
on a joint tax return. See Deficit Reduction Act of 1984, Pub.
L. 98-369, sec. 424, 98 Stat. 494, 801; H. Conf. Rept. 98-861, at
1119 (1984), 1984-3 C.B. (Vol. 2) 1, 373. Section 6013(e)(1), as
amended, provided that a spouse could be relieved of joint and
several liability if the spouse proved that: (1) A joint return
was filed; (2) the return contained a substantial understatement
of tax attributable to grossly erroneous items of the other
spouse; (3) in signing the return, the spouse seeking relief did
not know, and had no reason to know, of the substantial
understatement; and (4) under the circumstances it would be
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