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are there erroneous items of the other spouse. Petitioner merely
seeks relief from payment of that portion of the tax shown on the
joint return that was not paid when the return was filed.
Petitioner, therefore, is not entitled to relief under section
6015(b) because there was no "understatement" of tax.
Similarly, under section 6015(c), which provides relief from
joint liability for spouses who filed a joint return but who are
no longer married, or legally separated, or have lived apart for
a 12-month period, this Court further held in Washington v.
Commissioner, supra at 146, that "Relief is not available under
section 6015(c) with respect to an unpaid liability for tax
reported on the return." Here, petitioner seeks relief of a tax
that was reported on the return. Section 6015(c), therefore,
allows no relief to petitioner.3
Section 6015(f) provides for equitable relief with respect
to any unpaid tax, any deficiencies in tax, or any portion
thereof if relief is not available under section 6015(b) or (c),
and if "taking into account all the facts and circumstances, it
is inequitable to hold the individual liable" for such liability.
To prevail under section 6015(f), the taxpayer must prove that
3 Additionally, sec. 6015(c)(1) provides that relief is
limited to the portion of the deficiency properly allocable to
the taxpayer seeking relief. Since the unpaid tax in this case
is totally attributable to petitioner's income, sec. 6015(c)(1)
precludes any relief to petitioner.
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Last modified: May 25, 2011