- 8 - 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”.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011