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Discussion
I. General Rules
In general, spouses filing joint Federal income tax returns
are jointly and severally liable for all taxes due. Sec.
6013(d)(3). Under certain circumstances, however, section 6015
provides relief from this general rule.
Section 6015 applies to any liability for tax arising after
July 22, 1998, and to any liability for tax arising on or before
July 22, 1998, but “remaining unpaid” as of that date. Internal
Revenue Service Restructuring and Reform Act of 1998, Pub. L.
105-206, sec. 3201(g), 112 Stat. 740. Section 6015 does not
apply if the tax was paid in full on or before July 22, 1998.
Washington v. Commissioner, 120 T.C. 137, 145 (2003)(citing Brown
v. Commissioner, T.C. Memo. 2002-187).
If a taxpayer’s request for relief under section 6015 is
denied, the taxpayer may petition this Court, pursuant to section
6015(e)(1), for a review of such determination. Washington v.
Commissioner, supra at 145.
Section 6015(g) governs the allowance of credits and refunds
in cases where a taxpayer is granted relief under section 6015.
Section 6015(g) provides:
SEC. 6015(g). Credits and Refunds.--
(1) In general.--Except as provided in paragraphs
(2) and (3), notwithstanding any other law or rule of
law (other than section 6511, 6512(b), 7121, or 7122),
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Last modified: May 25, 2011