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Section 6015 was given retroactive effect with respect to any
liability for tax remaining unpaid as of July 22, 1998. See id.
sec. 3201(g)(1), 112 Stat. 740. To the extent that the relief
petitioner requested relates to taxes that had not been paid as
of that date,5 section 6015 is applicable.
Section 6015 contains three alternative grounds for relief
from joint and several liability. First, section 6015(b)
provides for traditional relief from joint and several liability
following the model of former section 6013(e). Second, section
6015(c) provides for an allocation of liability as if the spouses
had filed separate returns. Finally, section 6015(f) provides
for relief on other equitable grounds, but only if section
6015(b) and (c) does not apply.6
Issue 1. Petitioner’s Right to Section 6015(b) Relief
Section 6015(b)(1) provides for relief from joint and
several liability on a joint return if five elements are met:
5Petitioner stated at trial: “I am not trying to seek
relief from my income during those two years. I am seeking
relief for the--an investment that I had no knowledge of, and I
had no idea what that was. I am not--like I said, I am not
seeking relief for the income for those two years.” According to
petitioner’s testimony, respondent has offset one of petitioner’s
subsequent year tax refunds. Petitioner would not be entitled
under sec. 6015(c) to a refund of any amount she had previously
paid. Sec. 6015(g)(3). The amount she had previously paid,
however, should be taken into account in determining her
liability under sec. 6015(c) on a separate return basis.
6Petitioner did not request relief under sec. 6015(f) in her
petition or in any of her other filings with this Court.
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Last modified: May 25, 2011