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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 respondent to grant equitable relief, based on
all facts and circumstances, in cases where relief is unavailable
under subsection (b) or (c). As relevant to the present matter,
section 6015 provides the following:
SEC. 6015. RELIEF FROM JOINT AND SEVERAL LIABILITY ON
JOINT RETURN.
(a) In General.--Notwithstanding section
6013(d)(3)--
(1) an individual who has made a joint return
may elect to seek relief under the procedures
prescribed under subsection (b); and
(2) if such individual is eligible to elect
the application of subsection (c), such individual
may, in addition to any election under paragraph
(1), elect to limit such individual’s liability
for any deficiency with respect to such joint
return in the manner prescribed under subsection
(c).
Any determination under this section shall be made
without regard to community property laws.
(b) Procedures for Relief From Liability
Applicable to All Joint Filers.--
(1) In general.--Under procedures prescribed
by the Secretary, if--
(A) a joint return has been made for a
taxable year;
(B) on such return there is an
understatement of tax attributable to
erroneous items of one individual filing the
joint return;
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Last modified: May 25, 2011