David C. Jonson and Estate of Barbara J. Jonson, Deceased - Page 13

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          Section 6015(f) provides a joint filer an additional alternative            
          for relief from joint and several liability, at the discretion of           
          the Secretary.                                                              
               Petitioners ask the Court to find that Barbara is entitled             
          to section 6015 relief with respect to the deficiencies (and                
          interest), alternatively, under subsection (b) (relief applicable           
          to all joint filers), (c) (limited liability for taxpayers no               
          longer married, legally separated, or living apart), or (f)                 
          (discretionary relief) of section 6015.  Respondent denies that             
          Barbara is entitled to relief under any provision of section                
               Except as otherwise provided in section 6015, petitioners              
          bear the burden of proof.  See Rule 142(a).                                 
          II.  Relief Under Section 6015(b)(1)                                        
               A.  Statutory Language                                                 
               Section 6015(b)(1) provides:                                           
               SEC. 6015(b).  Procedures for Relief From Liability                    
               Applicable to All Joint Filers.--                                      
               (1)  In general.--Under procedures prescribed by the                   
               Secretary, if--                                                        
                    (A) a joint return has been made for a taxable                    
                    (B) on such return there is an understatement                     
                    of tax attributable to erroneous items of                         
                    1 individual filing the joint return;                             
                    (C) the other individual filing the joint return                  
                    establishes that in signing the return he or she                  

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Last modified: May 25, 2011