- 38 -
Accordingly, on this record, we sustain respondent’s imposition
of negligence penalties.
F. Relief From Joint and Several Liability
If a joint return is filed, the liability with respect to
income tax is normally joint and several as between husband and
wife. Sec. 6013(d)(3). Ms. Sowards argues that she is entitled
to relief from such joint income tax liability. Ms. Sowards is
seeking relief under section 6015(b), (c), or (f), but her
primary argument is that she should be relieved from all
liability pursuant to section 6015(c).
Section 6015(c)
Section 6015(c) grants relief from joint and several tax
liability for electing individuals who filed a joint return and
are no longer married, are legally separated, or are living
apart. Congress intended that such relief from liability be
available for tax attributable to items of which the electing
spouse had no knowledge. S. Rept. 105-174, at 55 (1998), 1998-3
C.B. 537, 591. Generally, this road to relief treats spouses,
for purposes of determining tax liability, as if separate returns
had been filed. Sec. 6015(d)(3)(A); Grossman v. Commissioner,
182 F.3d 275, 278 (4th Cir. 1999), affg. T.C. Memo. 1996-452;
Charlton v. Commissioner, 114 T.C. 333, 342 (2000); Rowe v.
Commissioner, T.C. Memo. 2001-325. The allocation, however, is
not permitted if the Secretary shows by a preponderance of the
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