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Discussion
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. Sec. 6013(d)(3). A spouse may seek relief from
joint and several liability under section 6015. A spouse may
qualify for relief from liability under section 6015(b), or if
eligible, may allocate liability under section 6015(c). In
addition, if relief is not available under section 6015(b) or
(c), an individual may seek equitable relief under section
6015(f). Fernandez v. Commissioner, 114 T.C. 324, 329-331
(2000); Butler v. Commissioner, 114 T.C. 276, 287-292 (2000).
Our review is not limited to respondent’s administrative record.
Ewing v. Commissioner, 122 T.C. 32, 44 (2004). Except as
otherwise provided in section 6015, petitioner bears the burden
of proof. Rule 142(a); Alt v. Commissioner, 119 T.C. 306, 311
(2002).
1. Section 6015(b) and (c)
Section 6015(b) provides relief from joint and several
liability for tax (including interest, penalties, and other
amounts) to the extent that such liability is attributable to an
understatement of tax. The term “understatement” means the
excess of (1) the amount of the tax required to be shown on the
return for the taxable year, over (2) the amount of tax imposed
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Last modified: May 25, 2011