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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;
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Last modified: May 25, 2011