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Further, the Commissioner’s exercise of discretion is entitled to
due deference; in order to prevail, the taxpayer must demonstrate
that, in not granting relief, the Commissioner exercised his
discretion arbitrarily, capriciously, or without sound basis in
fact or law. Woodral v. Commissioner, 112 T.C. 19, 23 (1999);
Mailman v. Commissioner, 91 T.C. 1079, 1082-1084 (1988).
Generally, spouses filing joint Federal income tax returns
are jointly and severally liable for all taxes due. Sec.
6013(d)(3). Under certain circumstances, however, section 6015
provides relief from this general rule.4 Section 6015 applies to
any liability for tax arising after July 22, 1998, and to any
liability for tax arising on or before July 22, 1998, but
remaining unpaid as of such date. Internal Revenue Service
Restructuring and Reform Act of 1998, Pub. L. 105-206, sec.
3201(g), 112 Stat. 740. Section 6015 does not apply if the tax
was paid in full on or before July 22, 1998. Brown v.
Commissioner, T.C. Memo. 2002-187.
Section 6015 significantly relaxed the requirements for
relief from joint liability by providing three avenues for relief
to a taxpayer who has filed a joint return: (1) Section 6015(b)
4 Sec. 6015 was enacted as part of the Internal Revenue
Service Restructuring and Reform Act of 1998 (RRA 1998), Pub. L.
105-206, sec. 3201, 112 Stat. 734. Prior to the enactment of
sec. 6015, relief from the imposition of joint and several
liability for spouses filing joint returns was available under
sec. 6013(e).
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