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Albin’s purchase of a company that manufactures and distributes
“turbos”.
OPINION
Spouses filing a joint Federal income tax return are
generally jointly and severally liable for the tax shown on the
return or found to be owing. Sec. 6013(d)(3); Butler v.
Commissioner, 114 T.C. 276, 282 (2000). In certain cases,
however, an individual filing a joint return may avoid joint and
several liability for tax (including interest, penalties, and
other amounts) by qualifying for relief under section 6015. The
three types of relief prescribed in that section are: (1) Full
or apportioned relief under section 6015(b) (full/apportioned
relief), (2) proportionate relief under section 6015(c)
(proportionate relief), and (3) equitable relief under section
6015(f) (equitable relief). Petitioner claims entitlement to one
or all of these types of relief. Except as otherwise provided in
section 6015, petitioner bears the burden of proving that claim.
See Alt v. Commissioner, 119 T.C. 306, 311 (2002), affd. 101 Fed.
Appx. 34 (6th Cir. 2004); see also Rule 142(a)(1).
1. Full/Apportioned Relief
Section 6015(b) provides relief from joint and several
liability to the extent that the liability is attributable to an
understatement of tax. In order to be eligible for this relief,
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