Craig A. Penfield - Page 5




                                        - 5 -                                         
          spouse relief.  Petitioner filed a timely petition and amended              
          petition with the Court requesting relief for the taxable year at           
          issue.  Respondent notified Mrs. Parker who filed a notice of               
          intervention.                                                               
               As a general rule, spouses filing a joint Federal income tax           
          return are jointly and severally liable for all taxes due.  Sec.            
          6013(d)(3).  However, an exception to such joint and several                
          liability exists for spouses able to satisfy the statutory                  
          requirements for relief.                                                    
               The Internal Revenue Service Restructuring & Reform Act of             
          1998, Pub. L. 105-206, sec. 3201(a), 112 Stat. 734, expanded the            
          relief previously available to joint filers by enacting section             
          6015.  Section 6015 authorizes three avenues of relief from                 
          section 6013(d)(3) joint and several liability:  (1) Section                
          6015(b)(1) allows a spouse to escape completely joint and several           
          liability; (2) section 6015(b)(2) and (c) allow a spouse to elect           
          limited liability through relief from a portion of the                      
          understatement or deficiency; and (3) section 6015(f) confers               
          upon the Secretary discretion to grant equitable relief in                  
          situations where relief is unavailable under section 6015(b) or             
          (c).                                                                        

               Section 6015 provides, in pertinent part, as follows:                  
          SEC. 6015. RELIEF FROM JOINT AND SEVERAL LIABILITY ON JOINT                 
          RETURN.                                                                     
          *         *         *          *          *          *         *            





Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  Next

Last modified: May 25, 2011