Evelyn B. Block - Page 7




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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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