- 8 -
sections explicitly require that a joint return be filed for
relief to be granted.6 Sec. 6015(b) and (c).
6 Sec. 6015(b) 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 did not know, and had no reason
to know, that there was such an
understatement;
(D) taking into account all
the facts and circumstances, it is
inequitable to hold the other
individual liable for the
deficiency in tax for such taxable
year attributable to such
understatement; and
(E) the other individual
elects (in such form as the
Secretary may prescribe) the
benefits of this subsection not
later than the date which is 2
years after the date the Secretary
has begun collection activities
with respect to the individual
making the election,
then the other person shall be relieved of
(continued...)
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011