- 7 - tax shown on the return or otherwise determined to be due. Sec. 6013(d)(3); Cheshire v. Commissioner, 115 T.C. 183, 188 (2000), affd. 282 F.3d 326 (5th Cir. 2002). In certain situations and subject to a variety of conditions, section 6015 provides for relief from the joint and several liability that arises from a joint return. If a taxpayer does not qualify for relief under subsection (b) or subsection (c) of section 6015, then under procedures prescribed in Rev. Proc. 2000-15, 2000-1 C.B. 447, the Commissioner has discretionary authority to relieve the taxpayer from joint and several liability for a particular year if, “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)” for that year. Sec. 6015(f). Some of the factors the Commissioner will take into account in considering a taxpayer’s claim for section 6015(f) relief are specifically set forth in the above-referenced revenue procedure. In this case, petitioner relies upon section 6015(f) in support of her claim for relief from the balance of the unpaid income tax liability arising from the joint return. At trial, petitioner indicated that the outstanding 1996 liability roughly approximated the “late filing penalty” imposed pursuant to section 6651(a)(1) and, for the most part, limited her claim toPage: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011