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Spouses who file a joint Federal income tax return generally
are jointly and severally liable for the payment of the tax shown
on the return or found to be owing. Sec. 6013(d)(3); Cheshire v.
Commissioner, 115 T.C. 183, 188 (2000), affd. 282 F.3d 326 (5th
Cir. 2002). However, relief from joint and several liability is
available to certain taxpayers under section 6015. There are
three avenues for relief under this section--section 6015(b),
(c), and (f).
The first avenue for relief is section 6015(b). This
provision provides full or apportioned relief from joint and
several liability for an understatement of tax on a joint return
if, among other requirements, the taxpayer requesting relief
“establishes that in signing the return he or she did not know,
and had no reason to know” of the relevant portion of the
understatement of tax on the return. Sec. 6015(b)(1)(C), (b)(2).
Generally, the spouse seeking relief has reason to know of the
understatement if he has reason to know of the transaction that
gave rise to the understatement. Jonson v. Commissioner, 118
T.C. 106, 115 (2002).
The second avenue for relief is section 6015(c). This
provision provides proportionate relief through allocation of a
deficiency between individuals who filed a joint return and who
are no longer married, who are legally separated, or who have
been living apart for the preceding 12 months. Among other
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Last modified: May 25, 2011