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D. Rule 155 Computation
Where we file or state our opinion, we may withhold entry of
decision for the purpose of permitting the parties to submit
computations pursuant to our determination of the issues, showing
the correct amount of deficiency, liability, or overpayment to be
entered as the decision. Rules 155(a), 320(a) (except as
otherwise provided, the other Rules of Practice and Procedure, to
the extent pertinent, are applicable to actions for the
determination of relief from joint and several liability pursuant
to section 6015).
We recognize that the amount of relief from liability each
petitioner is entitled to, and therefore each petitioner’s
ultimate liability, may be different under section 6015(b) and
(c). We leave it to the parties to compute the amount of relief
from liability each petitioner is entitled to under section
6015(b) and (c). Given the remedial nature of section 6015, we
expect that the parties will submit the computation for an entry
of a decision that is most beneficial to each petitioner (i.e.,
the one that relieves each petitioner from the largest total
amount). See Cheshire v. Commissioner, 115 T.C. 183, 188-189
(2000), affd. 282 F.3d 326 (5th Cir. 2002); H. Conf. Rept. 105-
599, at 249-255 (1998), 1998-3 C.B. 747, 1003-1009.
8(...continued)
11 Fed. Appx. 701 (8th Cir. 2001).
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Last modified: May 25, 2011