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187 (jurisdiction limited to relief contemplated under section
6015). Petitioner’s amendment would allow her to go beyond the
specific relief contemplated by section 6015 and question the
viability of the tax liabilities from which she seeks relief. As
previously stated, a finding that the period of limitations has
expired is a complete legal bar to the assessment of the unpaid
tax liability. See sec. 7459(e); Genesis Oil & Gas v.
Commissioner, supra; Whirlpool Corp. v. Commissioner, 61 T.C. 182
(1973).
Section 6015 provides qualifying taxpayers with three
distinct avenues of relief from joint and several tax liability.
Section 6015(b) requires that the return from which the electing
taxpayer seeks relief shows “an understatement of tax
attributable to erroneous items of one individual filing the
joint return”. Sec. 6015(b)(1)(B). In addition, the electing
taxpayer must show that “taking into account all the facts and
circumstances, it is inequitable to hold the other individual
liable for the deficiency in tax for such taxable year
attributable to such understatement”. Sec. 6015(b)(1)(D). Thus,
a prerequisite to seeking relief under section 6015(b) is the
existence of a tax deficiency.
In a similar vein, a taxpayer may seek relief pursuant to
section 6015(c) for an “individual’s liability for any deficiency
which is assessed with respect to the return”. Sec. 6015(c)(1).
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Last modified: May 25, 2011