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B. Relief Under Section 6015(f)
On its face, section 6015(f) does not require that a joint
return be filed in order for equitable relief to be granted under
that section.7 As directed by section 6015(f), the Commissioner
6(...continued)
the liability for tax * * * for such taxable
year to the extent such liability is
attributable to such understatement.
[Emphasis added.]
Sec. 6015(c) provides:
SEC. 6015(c). Procedures to Limit Liability for
Taxpayers No Longer Married or Taxpayers Legally
Separated or Not Living Together.--
(1) In General.--Except as provided in
this subsection, if an individual who has
made a joint return for any taxable year
elects the application of this subsection,
the individual’s liability for any deficiency
which is assessed with respect to the return
shall not exceed the portion of such
deficiency properly allocable to the
individual under subsection (d). [Emphasis
added.]
7 Sec. 6015(f) provides:
SEC. 6015(f). Equitable Relief.--Under procedures
prescribed by the Secretary, if--
(1) taking into account all the facts
and circumstances, it is inequitable to hold
the individual liable for any unpaid tax or
any deficiency (or any portion of either);
and
(2) relief is not available to such
individual under subsection (b) or (c),
(continued...)
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Last modified: May 25, 2011