- 8 - The Court must decide whether respondent abused his discretion in denying section 6015(f) relief with respect to an amount of tax reported on petitioner's 1994 joint return but not paid. The Court reviews respondent's determination for abuse of discretion, Butler v. Commissioner, 114 T.C. 276 (2000), and holds that respondent did not abuse his discretion and that his determination was not arbitrary. As a general rule, spouses filing joint Federal income tax returns are jointly and severally liable for all taxes due. Sec. 6013(d)(3); Cheshire v. Commissioner, 115 T.C. 183, 188 (2000), affd. 282 F.3d 326 (5th Cir. 2002). Under section 6015, however, certain taxpayers are entitled to relief from joint and several liability. There are three avenues for relief from joint liability under section 6015. Section 6015(b) provides relief with respect to understatements of tax attributable to certain erroneous items on the return. Section 6015(c) provides relief for a portion of an understatement of tax for taxpayers who are separated or divorced. Section 6015(f) confers upon the Secretary discretion to grant equitable relief for taxpayers who otherwise do not qualify for relief under section 6015(b) or (c). Petitioner requested relief from joint liability under section 6015 for the payment of the tax reported on the 1994 joint return that was unpaid when the return was filed.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: May 25, 2011