- 14 - (2000), affd. 282 F.3d 326 (5th Cir. 2002); Butler v. Commissioner, supra. A. Whether Petitioner Is Entitled to Equitable Relief 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 deficiency (or any portion of either); and (2) relief is not available to such individual under subsection (b) or (c), the Secretary may relieve such individual of such liability. Section 6015(b) provides a spouse relief from joint liability for an “understatement” (as defined in section 6662(d)(2)(A)) of tax attributable to erroneous items of the other spouse.5 With regard to the case herein, petitioner does not seek relief from an understatement of tax but rather from that portion shown on the 1989 joint return that was not paid when the return was filed. Because there is no understatement of tax for 1989, relief is not available to petitioner under section 6015(b). Section 6015(c) provides relief from joint liability for spouses who filed a joint return if they are no longer married, are 5 Sec. 6662(d)(2)(A) defines an understatement as the excess of the amount of tax required to be shown on the return over the tax imposed which is shown on the return, reduced by any rebate.Page: Previous 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 Next
Last modified: May 25, 2011