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determined whether petitioner had any additional Federal taxes
due. The three overpayments that respondent withheld to offset
petitioner’s liability included earned income credits for 1999,
2000, and 2001.
OPINION
Generally, married taxpayers may elect to file a joint
Federal income tax return. Sec. 6013(a). After making the
election, each spouse is jointly and severally liable for the
entire tax due for that taxable year. Sec. 6013(d)(3). A spouse
(requesting spouse) may, however, seek relief from joint and
several liability by following procedures established in section
6015. Sec. 6015(a). Section 6015 replaced prior section 6013(e)
and was intended to expand relief available to joint filers. See
Internal Revenue Service Restructuring and Reform Act of 1998
(RRA 1998), Pub. L. 105-206, sec. 3201, 112 Stat. 685, 734. The
RRA 1998 gave section 6015 retroactive effect in that it was made
applicable to any liability for tax arising after July 22, 1998,
and to any liability for tax arising on or before such date that
remained unpaid as of July 22, 1998. RRA 1998 sec. 3201(g)(1),
112 Stat. 740; Vetrano v. Commissioner, 116 T.C. 272, 277 (2001).
A requesting spouse may request relief from liability under
section 6015(b) or, if eligible, may allocate liability according
to provisions in section 6015(c). Sec. 6015(a). In addition, if
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Last modified: May 25, 2011