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Tax Year Ending Sec. 6659
Dec. 31 Deficiency Addition
1981 $32,998 $9,862
1982 33,504 10,038
On account of concessions made by the parties (which we
accept),2 the sole issue for our decision is whether Barbara is
relieved of any liability for tax pursuant to the provisions of
section 6015.3
Unless otherwise noted, all section references are to the
Internal Revenue Code in effect for the years at issue, and Rule
1(...continued)
petitioner.
2 Petitioners have conceded the underlying deficiencies;
respondent has conceded that there are no additions to tax; and
petitioners have conceded that the deficiencies constitute
substantial underpayments attributable to tax-motivated
transactions for purposes of computing deficiency interest under
sec. 6621(c).
3 By amendment to petition filed Jan. 6, 1994, the Jonsons
raised the affirmative defense that Barbara should be relieved of
liability as a so-called innocent spouse under sec. 6013(e). In
1998, sec. 6013(e) was repealed and replaced with sec. 6015.
Internal Revenue Service Restructuring and Reform Act of 1998
(RRA 1998), Pub. L. 105-206, sec. 3201, 112 Stat. 685, 734. The
RRA 1998 generally revised and expanded the relief available to
joint filers. Moreover, the RRA 1998 gave sec. 6015 retroactive
effect in that it was made applicable to any liability for tax
arising after July 22, 1998, and to any liability for tax arising
on or before such date that remained unpaid as of July 22, 1998.
RRA 1998 sec. 3201(g)(1), 112 Stat. 740; Corson v. Commissioner,
114 T.C. 354, 359 (2000). Sec. 6015 is thus the proper section
under which petitioners should be claiming relief for Barbara.
Petitioners, however, did not amend the petition to claim relief
from liability under sec. 6015 (rather than sec. 6013(e)).
Nevertheless, the trial of this case proceeded on the basis that
Barbara’s claim was for relief under sec. 6015 rather than for
relief under sec. 6013(e). We shall treat that claim as if it
had been made in the pleadings. See Rule 41(b)(1).
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