- 5 - Petitioner filed a timely petition with this Court under section 6015(e) for review of respondent’s determination. In her petition, petitioner alleges: (1) “Petitioner did not know and had no reason to know that there was such an understatement”, and (2) “It would be inequitable to hold Petitioner liable for the deficiency, taking into account all the facts and circumstances.” Petitioner requests abatement of all tax and additions to tax for 1985 and 1986 and a refund of amounts paid on the 1985 and 1986 assessments. Discussion Generally, taxpayers filing a joint Federal income tax return are each responsible for the accuracy of their return and are jointly and severally liable for the full tax liability. Sec. 6013(d)(3). However, in certain circumstances, a taxpayer may obtain relief from joint and several liability under section 6015. In this case, petitioner relies upon section 6015(b)(1) which authorizes respondent to grant relief from joint and several liability if the taxpayer satisfies each requirement of subparagraphs (A) through (E). Section 6015(b)(1) 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;Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011