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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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