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Commissioner, 115 T.C. 183, 188 (2000), affd. 282 F.3d 326 (5th
Cir. 2002). Furthermore, agreements between spouses with respect
to how liability for tax deficiencies is to be shared are not
binding on this Court. Pesch v. Commissioner, 78 T.C. 100, 129
(1982)(citing Bruner v. Commissioner, 39 T.C. 534, 537 (1962);
Neeman v. Commissioner, 13 T.C. 397, 399 (1949), affd. per curiam
200 F.2d 560 (2d Cir. 1952); Casey v. Commissioner, 12 T.C. 224,
227 (1949); Bonner v. Commissioner, T.C. Memo. 1979-435;
Ballenger v. Commissioner, T.C. Memo. 1955-171). Therefore, one
spouse is not relieved of liability merely because the other
spouse agreed to be responsible. Ballenger v. Commissioner,
supra. Petitioner’s divorce decree, therefore, is not binding on
the Tax Court. However, relief from joint and several liability
is available to certain taxpayers under section 6015. There are
three avenues for relief available under this section–-section
6015(b), (c), (f). Neither party disputes that, in this case,
the requirements of subparagraphs (A), (B), and (E) of section
6015(b)(1) have been satisfied. The dispute is whether the
requirements of subparagraphs (C) and (D) of section 6015(b)(1)
have been met.
The first avenue for relief is section 6015(b). Under
section 6015(b), the Court may grant a taxpayer full or
apportioned relief from joint and several liability for an
understatement of tax on a joint return if, among other
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