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OPINION
As a general rule, spouses filing joint Federal income tax
returns are jointly and severally liable for all taxes due. Sec.
6013(d)(3). However, under certain circumstances, section 6015
provides relief from this general rule.4
Section 6015 applies to any liability for tax arising after
July 22, 1998, and to any liability for tax arising on or before
July 22, 1998, but remaining unpaid as of such date. Internal
Revenue Service Restructuring and Reform Act of 1998 (RRA 1998),
Pub. L. 105-206, sec. 3201(g), 112 Stat. 685, 740. Section 6015
does not apply if the tax was paid in full on or before July 22,
1998. Brown v. Commissioner, T.C. Memo. 2002-187.
Section 6015 significantly relaxed the requirements for relief
from joint liability by providing three avenues for obtaining
relief to a taxpayer who has filed a joint return: (1) Section
6015(b) (which is similar to former section 6013(e)) provides
relief with respect to understatements of tax attributable to
certain erroneous items on the return; (2) section 6015(c) provides
relief for a portion of an understatement of tax for taxpayers who
are separated or divorced; and (3) section 6015(f) (potentially the
broadest of the three avenues and the avenue directly at issue in
4 Sec. 6015 was enacted as part of the Internal Revenue
Service Restructuring and Reform Act of 1998 (RRA 1998), Pub. L.
105-206, sec. 3201, 112 Stat. 685, 734. Prior to the enactment of
sec. 6015, relief from the imposition of joint and several
liability for spouses filing joint returns was available under sec.
6013(e).
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