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The electing taxpayer bears the burden of proving “the portion of
any deficiency allocable to such individual.” Sec. 6015(c)(2).
With respect to the allocation of the deficiency, section
6015(d)(1) instructs that
The portion of any deficiency on a joint return
allocated to an individual shall be the amount
which bears the same ratio to such deficiency as
the net amount of items taken into account in
computing the deficiency and allocable to the
individual under paragraph (3) bears to the net
amount of all items taken into account in
computing the deficiency.
Section 6015(c) clearly contemplates the existence of a joint tax
deficiency from which relief is sought.
Section 6015(f) grants equitable relief to taxpayers who
cannot otherwise qualify under subsections (b) or (c). However,
this avenue requires the existence of an “unpaid tax or any
deficiency”. Sec. 6015(f)(1).9 Section 6015(f) presupposes the
existence of a deficiency or unpaid tax liability. Thus, section
6015(f) does not provide a platform upon which a taxpayer can
prevail by merely using the strictly legal argument that the
9In Fernandez v. Commissioner, 114 T.C. 324 (2000), and
Butler v. Commissioner, 114 T.C. 276 (2000), we held that this
Court has jurisdiction to review denials of requests for relief
from joint and several liability pursuant to sec. 6015(f) in both
deficiency and “stand alone” proceedings. Ewing v. Commissioner,
118 T.C. 494 (2002). In Ewing, we held that this Court has
jurisdiction, despite the absence of an asserted deficiency, to
determine whether a taxpayer is entitled to equitable relief
pursuant to sec. 6015(f). This holding was predicated upon the
language of sec. 6015(f)(1) providing for equitable relief from
“any unpaid tax or any deficiency”.
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