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and circumstances, it is inequitable to hold
the other spouse liable for the deficiency in
tax for such taxable year attributable to
such substantial understatement,
then the other spouse shall be relieved of liability
for tax (including interest, penalties, and other
amounts) for such taxable year to the extent such
liability is attributable to such substantial
understatement.
The section then went on to impose an additional requirement, in
order for relief to be available, that the understatement exceed
a specified percentage of the income of the spouse who was
seeking such relief. See sec. 6013(e)(4).
B. Present Law
The RRA revised and expanded the relief available to joint
filers by striking subsection (e) from section 6013 and by
promulgating in its place a new section 6015. RRA sec. 3201(a),
(e)(1), 112 Stat. 734, 740. Section 6015 was also given
retroactive effect to the extent that it was made applicable to
any liability for tax arising after July 22, 1998, and to any
liability for tax arising on or before such date but remaining
unpaid as of July 22, 1998. RRA sec. 3201(g)(1), 112 Stat. 740.
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).
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Last modified: May 25, 2011