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Except as otherwise provided in section 6015(c), petitioner bears
the burden of proof that he is entitled to section 6015 relief.
See Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933).
Request for Relief Under Section 6015(c)
Section 6015(c) limits an individual’s liability for any
deficiency to the portion of the deficiency properly allocable to
that individual under section 6015(d). In general, an item that
gives rise to a deficiency on a joint return will be allocated to
the individuals who file the return in the same manner as that
item would have been allocated had those individuals filed
separate returns. See sec. 6015(d)(3)(A). Relief under section
6015(c) is subject to various conditions, all of which have been
satisfied in this case. See sec. 6015(c)(1), (3)(A)(i).
In support of his claim for relief under section 6015(c),
petitioner argues that pursuant to section 6015(d), all of the
shareholder pro rata income attributable to CWS is allocable to
Ms. Gutierrez during the years in issue because during those
years she was the sole shareholder of CWS. See sec. 6015(c)(2).
Assuming, without finding, that petitioner is correct in this
regard,9 we consider whether petitioner’s claim for relief is
precluded by the provisions of section 6015(c)(3)(C), which,
except under circumstances not relevant here, provides that
relief under section 6015(c) is not available if the Commissioner
9 Respondent does not contend that Ms. Gutierrez was
petitioner’s nominee with respect to her stock in CWS.
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Last modified: May 25, 2011