- 10 - obligee * * * may proceed against the obligors separately and may obtain separate judgments against each.” Dolan v. Commissioner, 44 T.C. 420, 427 (1965). “Prior to 1971, a spouse was held strictly liable for tax deficiencies resulting from omissions and deductions attributable solely to the other spouse, even if the ‘innocent spouse’ knew nothing of the erroneous items.” Guth v. Commissioner, 897 F.2d 441, 442-443 (9th Cir. 1990). In order to mitigate the effect of the harsh rule holding both spouses jointly and severally liable for joint return taxes in all circumstances, Congress in 1971 enacted former section 6013(e) “to bring government tax collection practices into accord with basic principles of equity and fairness.” S. Rept. 91-1537, at 2 (1970), 1971-1 C.B. 606, 607. Under the original section 6013(e) enacted in 1971, a requesting spouse was entitled to relief from joint return liability only for the nonrequesting spouse’s failure to report income. In 1984, former section 6013(e) was amended to cover any “substantial understatement of tax” whether arising from an omission of income, or an erroneous deduction, exclusion, or credit. In 1998, Congress repealed former section 6013(e) and enacted section 6015. Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, sec. 3201(a), 112 Stat. 734.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