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On February 8, 1999, petitioner filed with respondent
Form 8857, Request for Innocent Spouse Relief, in which
petitioner sought to be relieved of liability from and to be
refunded the above entire $1,808 she had paid.
Respondent considered petitioner’s request for relief under
section 6013(e) (for the payments that petitioner made prior to
July 22, 1998) and under section 6015(b), (c), and (f) (for the
one $150 payment petitioner made on July 23, 1998).
On January 25, 2000, respondent denied petitioner’s request
for relief from joint liability under section 6013(e). On
May 17, 2000, respondent issued to petitioner a final notice of
determination in which respondent denied petitioner’s request for
relief from joint liability under section 6015(b), (c), and (f).
OPINION
Generally, taxpayers filing joint Federal income tax returns
are jointly and severally liable for all taxes due. Sec.
6013(d)(3). In limited situations, however, taxpayers may be
relieved of joint liability.
Prior to enactment of section 6015, relief from joint and
several liability was available under section 6013(e) if a
taxpayer met the following requirements: (1) The joint return
contained a substantial understatement of tax attributable to
grossly erroneous items of the spouse not seeking relief; (2) the
spouse seeking relief established that in signing the return, the
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