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amended return reflected an additional income tax of $1,938, all
of which was attributable to petitioner's 1996 income. The
$1,938 tax liability was not paid, and it is for that liability
that petitioner seeks relief under section 6015.2 Respondent has
made no adjustments to either the separate return initially filed
by Mr. Wallace or the amended return filed by petitioner and Mr.
Wallace in which they elected the filing status of married filing
jointly. Thus, respondent has not determined any deficiency
against petitioner or Mr. Wallace. This case, therefore,
involves petitioner's application for relief under section 6015
for a tax liability attributable solely to her income.
On the Form 8857 filed by petitioner seeking relief, she did
not attach or submit a written statement stating the basis upon
which she claimed relief. Moreover, on the Form 8857, petitioner
erroneously stated that the tax liability for which she sought
relief was due to erroneous items of her spouse. In the
stipulation, however, petitioner agreed that the tax liability
was attributable solely to her income. Petitioner's sole basis
2 Even though the original return was not a joint return,
respondent agreed at trial that petitioner and Mr. Wallace had
properly elected a filing status of married filing jointly based
on the amended return. Sec. 6013(b) provides generally that, if
an individual has filed a separate return for a taxable year for
which a joint return could have been filed, such individual and
his or her spouse may thereafter file a joint return for such
year after the date prescribed by law for the filing of the
return.
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