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Several Liability Under Section 6015 to petitioner denying
requested relief under sections 6015(b), (c), and (f). On
June 25, 2001, respondent reversed his determination that
petitioner’s 1996 and 1997 income tax liabilities were
uncollectible.
At the time of trial in January 2003, petitioner was
receiving a partnership draw from the law firm in the amount of
$2,500 per week or $130,000 per year.
OPINION
Generally, married taxpayers may elect to file a joint
Federal income tax return. Sec. 6013(a). After making the
election, each spouse is jointly and severally liable for the
entire tax due for that taxable year. Sec. 6013(d)(3). A spouse
(requesting spouse) may, however, seek relief from joint and
several liability by following procedures established in section
6015. Sec. 6015(a). A requesting spouse may request relief from
liability under section 6015(b) or, if eligible, may allocate
liability according to provisions under section 6015(c). Sec.
6015(a). If relief is not available under section 6015(b) or
(c), an individual may seek equitable relief under section
6015(f). Section 6015(f) gives respondent the discretion to
grant equitable relief from joint and several liability if
“taking into account all the facts and circumstances, it is
inequitable to hold the individual liable for any unpaid tax”.
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Last modified: May 25, 2011