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for each year. By eliminating the portion of the deficiency
attributable solely to Robledo, petitioner’s liability for the
deficiencies determined in the notice of deficiency after
application of section 6015(c) was reduced to $1,404, $30,120,
and $28,598 for 1992, 1993, and 1994, respectively. The addition
to tax under section 6651(a) for 1993 was reduced to $4,461, and
the accuracy-related penalty under section 6662(a) was reduced to
$281, $3,659, and $5,720 for 1992, 1993, and 1994, respectively.
For 1992, there are estimated tax and withholding credits
available to petitioner of $15,000 and $2,100, respectively, that
will fully pay the proposed tax and penalty assessments. For
1993, there are estimated tax and withholding credits available
of $10,000 and $2,277, respectively.
OPINION
Generally, married taxpayers may elect to file a joint
Federal income tax return. Sec. 6013(a). After making the
election, each spouse is jointly and severally liable for the
entire tax due for that taxable year. Sec. 6013(d)(3). Under
section 6013(b)(2), where a separate return has been filed, an
election to file jointly may not be made more than 3 years after
the due date of the return or after a notice of deficiency has
been sent for the year.
A spouse (requesting spouse) may seek relief from joint and
several liability by following procedures established in section
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Last modified: May 25, 2011