- 5 -
base salary of approximately $40,456. Petitioner also received
$749 in monthly disability benefits from the Veterans Benefits
Administration.
Discussion
As a general rule, spouses filing a joint Federal income tax
return are jointly and severally liable for all taxes 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 types of relief available under section 6015: (1) Section
6015(b)(1) provides full or apportioned relief from joint and
several liability; (2) section 6015(c) provides proportionate tax
relief to divorced or separated taxpayers; and (3) section
6015(f) provides equitable relief from joint and several
liability in certain circumstances if neither section 6015(b) nor
(c) is available.
Petitioner concedes that he is not eligible for relief under
either section 6015(b) or (c). Petitioner has instead requested
equitable relief under section 6015(f).
Section 6015(f) provides:
SEC. 6015(f). Equitable Relief.--Under procedures
prescribed by the Secretary, if--
(1) taking into account all the facts
and circumstances, it is inequitable to hold
the individual liable for any unpaid tax or any
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011