Julian O. Von Kalinowski and Penelope J. Von Kalinowski - Page 12

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          joint Federal income tax return.  If a husband and wife file a              
          joint return, the tax is computed on their aggregate income and             
          the liability with respect to such tax is joint and several.  See           
          sec. 6013(d)(3).  Section 6015, however, provides various means             
          by which a spouse can be relieved of this joint and several                 
          obligation.  Petitioner makes her claim for such relief pursuant            
          to section 6015(b)(1).                                                      
               To qualify for statutory relief from joint and several                 
          liability under section 6015(b)(1), a taxpayer must establish               
          that:  (1) A joint return was made under section 6013, see sec.             
          6015(b)(1)(A); (2) there was an understatement of tax                       
          attributable to erroneous items of the other spouse, see sec.               
          6015(b)(1)(B); (3) at the time of signing the return, the spouse            
          seeking relief did not know and had no reason to know of such               
          understatement, see sec. 6015(b)(1)(C); and (4) taking into                 
          account all the facts and circumstances, it is inequitable to               
          hold the spouse seeking relief liable for the deficiency in tax             
          attributable to the understatement, see sec. 6015(b)(1)(D).10               
               The requirements of section 6015(b)(1) are stated in the               
          conjunctive.  Accordingly, a failure to meet any one of them                
          prevents a spouse from qualifying for the relief offered therein.           

               10  As a procedural matter, a spouse seeking relief under              
          sec. 6015(b) must also submit the claim for relief within 2 years           
          of the date on which the Secretary begins collection activities             
          with respect to such spouse.  See sec. 6015(b)(1)(E).                       

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