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Given the fact that they filed the 1989, 1990, 1991,
1992, and 1993 returns simultaneously, with a
cumulative Tax Underpayment of $25,919, plus penalties
and interest; the fact that they did not have more than
$6,000; and the fact that she acknowledges that he
would have had a great deal of trouble paying the tax
liabilities, it is not reasonable that she thought (in
November 1994) that Thomas could pay the 1992 or 1993
tax liabilities.
(If she did sign those returns in blank format,
Innocent Spouse Relief cannot be automatically granted
as she chose to shield herself from the situation.
More importantly, we would still focus on whether she
would have thought in November 1994 that Thomas Rooks
could have been able to pay the Tax Underpayments.)
In addition to showing that she reasonably believed
that Thomas Rooks could and would pay the Tax
Underpayments, Barbara Rooks did not establish that she
would suffer an Economic Hardship [if she] is held
liable for the Tax Underpayments.
Petitioner challenges respondent’s denial of section 6015 relief.
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). Petitioner requested relief under each of these
provisions.
Section 6015(b) applies only to “an understatement of tax
attributable to erroneous items of 1 individual filing the joint
return”. Sec. 6015(b)(1)(B). Section 6015(c) applies only with
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