- 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In 1998, Congress repealed former section 6013(e) and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