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The conferees do not intend to limit the use of
the Secretary’s authority to provide equitable relief
to situations where tax is shown on a return but not
paid. The conferees intend that such authority be used
where, taking into account all the facts and
circumstances, it is inequitable to hold an individual
liable for all or part of any unpaid tax or deficiency
arising from a joint return. * * * [Emphasis added.]
Id. The agreement clarifies that the conferees intended that
relief may be granted if it is inequitable to hold the taxpayer
liable for the unpaid tax or deficiency shown on a joint return.
This requirement of a joint return is also consistent with
the caption to section 6015, Relief From Joint and Several
Liability on Joint Return.
We, therefore, conclude that a joint return must be filed in
order for a taxpayer to be granted equitable relief under section
6015(f).
As a result, we shall grant respondent’s motion for partial
summary judgment because no genuine issue exists as to whether
petitioner is entitled to relief under section 6015. Petitioner
is not entitled to relief under section 6015 because she did not
file a joint return. Because respondent’s motion for partial
summary judgment covers the remaining issues in the instant case,
we treat it as a motion for full summary judgment, which we shall
grant.
To reflect the foregoing,
An appropriate order and
decision will be entered.
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Last modified: May 25, 2011