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OPINION
I. General Rules
As a general rule, section 6013(d)(3) provides that “if a
joint return is made, the tax shall be computed on the aggregate
income and the liability with respect to the tax shall be joint
and several.” An exception to such joint and several liability
exists, however, for spouses able to satisfy the statutory
requirements for relief.
A. Prior Law
Prior to the enactment of the Internal Revenue Service
Restructuring & Reform Act of 1998 (RRA), Pub. L. 105-206, sec.
3201, 112 Stat. 734, section 6013(e) governed the granting or
denial of claims for relief from joint liability. Section
6013(e) read in part as follows:
SEC. 6013(e). Spouse Relieved of Liability in
Certain Cases.--
(1) In General.--Under regulations prescribed
by the Secretary, if--
(A) a joint return has been made under
this section for a taxable year,
(B) on such return there is a
substantial understatement of tax
attributable to grossly erroneous items of
one spouse,
(C) the other spouse establishes that in
signing the return he or she did not know,
and had no reason to know, that there was
such substantial understatement, and
(D) taking into account all the facts
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Last modified: May 25, 2011