- 8 - joint and several liability as to each spouse under section 6013(a). See Travers v. Commissioner, T.C. Memo. 1982-88. Section 6015, however, may relieve the requesting spouse of a liability for tax attributable to an understatement of tax.6 Sec. 6015(b). Here, the understatements are attributable each year to the disallowed Schedule C deductions and cost of goods sold. Those disallowed amounts increased petitioners’ income tax liabilities, of which the self-employment tax liabilities are only a part. With this in mind, we turn to the provisions of section 6015. A requesting spouse may elect relief from joint and several liability under section 6015.7 There are three types of relief available: (1) Section 6015(b)(1) provides full relief from joint and several liability; (2) section 6015(c) provides separate tax liability available to divorced or separated taxpayers;8 and (3) section 6015(f) provides equitable relief 6 An understatement is the “excess of the amount of tax required to be shown on the return for the taxable year, over the amount of tax imposed which is shown on the return”. Secs. 6015(b)(3), 6662(d)(2)(A). 7 Sec. 6015 applies to any liability for tax arising before July 22, 1998, but remaining unpaid as of that date. H. Conf. Rept. 105-599, at 255 (1998), 1998-3 C.B. 747, 1009. Mrs. Haggart’s tax liabilities arose in 1996 and 1997, and remain unpaid. 8 Relief under sec. 6015(c) is available if the requesting spouse is no longer married to, is legally separated from, or is not living in the same household with the nonrequesting spouse at the time the election is filed. Sec. 6015(c)(3)(A)(i). Mrs. (continued...)Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011