- 9 -
she would be able to pay for reasonable basic living expenses;
and (4) it was not inequitable to hold her liable for the unpaid
interest under all of the facts and circumstances of her case and
under the guidelines of Rev. Proc. 2000-15, 2000-1 C.B. 447.
OPINION
Generally, married taxpayers may 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 (2000). A spouse (requesting spouse) may, however,
seek relief from joint and several liability by following
procedures established in section 6015. Sec. 6015(a).
Under section 6015(a), a requesting spouse may seek relief
from liability under section 6015(b) or, if eligible, may
allocate liability according to the provisions under section
6015(c). If relief is not available under either section 6015(b)
or (c), an individual may seek equitable relief under section
6015(f). Section 6015(f) permits relief from joint and several
liability where “it is inequitable to hold the individual liable
for any unpaid tax or any deficiency (or any portion of either)”.
Petitioner contends that she is eligible for relief from
joint and several liability under either section 6015(b) or (c)
for the 1992-1994 interest liability. In essence, petitioner
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011