- 6 -
petitioner contends: (1) He is now divorced and did not live
with Ms. Cullen during 1999 or thereafter; (2) the income
responsible for the tax deficiency and statutory additions was
all his wife’s income; (3) while he knew she had TGY income for
1999, she would not tell him the amount of the income; (4) he did
not benefit from the income; and (5) it would be inequitable and
a financial hardship for him to have to pay the tax and statutory
additions due on her income.
Other than the issue of equity, respondent did not seriously
challenge any of these contentions. Nevertheless, respondent
argues that petitioner is not eligible for relief under either
section 6015(b) or (c). Respondent also asserts that there was
no abuse of discretion in denying equitable relief from joint and
several liability for any portion of the unpaid tax or statutory
additions under section 6015(f). Respondent’s principal basis
for these conclusions is that petitioner, by his own admission,
had actual knowledge of the unreported TGY income at the time the
1999 joint Federal income tax return was signed and filed.
II. General Rules
Married taxpayers may normally elect to file a joint Federal
income tax return. Sec. 6013(a). After making the election,
each spouse is fully responsible for the accuracy of the return
and jointly and severally liable for the entire tax due for that
year. Sec. 6013(d)(3); Butler v. Commissioner, 114 T.C. 276, 282
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Next
Last modified: May 25, 2011