- 9 -
inequitable to hold the spouse seeking relief liable for the
substantial understatement.
Many taxpayers tried unsuccessfully to obtain relief under
section 6013(e), even after it was amended in 1984. In order to
make relief from joint and several liability more accessible,
Congress, in 1998, repealed section 6013(e) and enacted section
6015. See Internal Revenue Service Restructuring and Reform Act
of 1998, Pub. L. 105-206, sec. 3201(a), 112 Stat. 734; H. Conf.
Rept. 105-599, at 249 (1998). Section 6015 provides several
avenues of relief, one of which is section 6015(b)(1). See
Cheshire v. Commissioner, 115 T.C. 183, 189 (2000). Although
some of the provisions of section 6015 have no analog in former
section 6013(e), section 6015(b)(1) is similar to former section
6013(e)(1). In analyzing section 6015(b)(1), we may look to
cases interpreting former section 6013(e)(1) for guidance. See
Cheshire v. Commissioner, supra; Butler v. Commissioner, 114 T.C.
276, 283 (2000).
Petitioner seeks relief under section 6015(b)(1) from joint
and several liability for the deficiency determined by respondent
with respect to the IRA and interest distributions (collectively,
the distributions) received by Ms. Braden during 1995.8
8Petitioner originally sought relief under former sec.
6013(e). The parties subsequently stipulated that “the innocent
spouse issue in this case is governed by” sec. 6015. Petitioner
abandoned his argument under sec. 6015(c) at trial.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011