- 13 -
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
6015.
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
year;
(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
Page: Previous 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 NextLast modified: May 25, 2011