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OPINION
For 1988, petitioner has filed a stand-alone petition
pursuant to section 6015(e)(1) contesting respondent’s final
determination denying her claim for relief from joint and several
liability for that year. For all other years at issue,
petitioner seeks relief from joint and several liability by
raising the matter as an affirmative defense in her petition for
redetermination invoking this Court’s deficiency jurisdiction
pursuant to section 6213(a). For all years at issue in these
consolidated cases, petitioner requests relief from joint and
several liability under subsections (b) and (f) of section 6015.5
I. Statutory Background
As a general rule, spouses filing a joint Federal income tax
return are jointly and severally liable for the full tax
liability. Sec. 6013(d)(3). Section 6015 contains various
exceptions to this general rule. Section 6015(b) provides as
follows:
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;
5 Sec. 6015 applies to any tax liability that was unpaid as
of July 22, 1998. RRA 1998 sec. 3201(g), 112 Stat. 740.
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Last modified: May 25, 2011