- 7 -
II. Whether the Offer in Compromise Bars Petitioner From Seeking
Relief From Joint and Several Liability Under Section 6015
Section 6015 was enacted on July 22, 1998, as part of the
Internal Revenue Service Restructuring and Reform Act of 1998,
Pub. L. 105-206, sec. 3201(a), 112 Stat. 734. It was given
retroactive effect with respect to any liability for tax
remaining unpaid as of July 22, 1998. Id. sec. 3201(g)(1), 112
Stat. 740.
Section 6015 provides three avenues of relief from joint and
several liability. Section 6015(b) provides relief similar to
that available under former section 6013(e), and also allows a
spouse to be relieved from a portion of an understatement of tax.
Section 6015(c) generally provides for an allocation of liability
for deficiencies as if the spouses had filed separate returns.
Section 6015(f) allows for equitable relief in situations where
relief is unavailable under section 6015(b) or (c).
Section 6015(g) governs the allowance of credits and refunds
in cases where the taxpayer is granted relief under section 6015.
Except as provided otherwise in section 6015(g) and in sections
6511, 6512(b), 7121, and 7122, credit or refund is allowed or
made to the extent attributable to the application of section
6015. Sec. 6015(g)(1). No refund or credit is allowed under
section 6015(c). Sec. 6015(g)(3).
Petitioner’s claim for relief is under section 6015(b), (c),
and (f) and includes tax liabilities that were covered by the
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011