Irwin I. Skoller and Marsha Skoller - Page 7




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          from joint and several liability if section 6015(b) and (c) is              
          unavailable.                                                                
               Section 6015(b) provides in part:                                      
               SEC. 6015.  RELIEF FROM JOINT AND SEVERAL LIABILITY ON JOINT           
                         RETURN.                                                      
                    (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 one                
                         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 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 individual shall be relieved of                    
                    liability for tax (including interest, penalties, and             
                    other amounts) for such taxable year to the extent such           
                    liability is attributable to such understatement.                 
                    [Emphasis added.]                                                 





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