- 7 -
(2000). A spouse (requesting spouse) may, however, seek relief
from joint and several liability by following procedures
established in section 6015. Sec. 6015(a). Except as otherwise
provided in section 6015, petitioner bears the burden of proof.
Rule 142(a); Jonson v. Commissioner, 118 T.C. 106, 113 (2002),
affd. 353 F.3d 1181 (10th Cir. 2003).2
Section 6015 provides three potential paths of relief from
joint and several liability if certain statutory requirements are
met. First, section 6015(b)(1) allows for traditional relief
from joint and several liability following the model of former
section 6013(e). Second, section 6015(c) provides for an
allocation of liability for a deficiency as if the spouses had
filed separate returns. Third, section 6015(f) confers
discretion upon the Secretary to grant equitable relief in
situations where relief is unavailable under section 6015(b) or
(c).
III. Relief Under Section 6015(b)
Section 6015(b) provides:
SEC. 6015(b). Procedures for Relief From
Liability Applicable to All Joint Filers.--
(1) In general.--Under procedures prescribed
by the Secretary, if--
(A) a joint return has been made for a
taxable year;
2 Petitioner has not contended that sec. 7491 applies to
this case.
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