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6013(d)(3). Under certain circumstances, however, section 6015
provides relief from this general rule. 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).
In arguing that petitioner is entitled to relief pursuant to
section 6015, petitioner relies upon the regulations related to
section 6015. Sections 1.6015-0 through 1.6015-9, Income Tax
Regs., are applicable for elections or requests for relief filed
on or after July 18, 2002. Sec. 1.6015-9, Income Tax Regs.
Petitioner filed her election prior to this date; accordingly,
the regulations are inapplicable.
Petitioner also cites chief counsel advice and Tax Court
summary opinions to support her claims. Parties are statutorily
proscribed from citing chief counsel advice as precedent. Sec.
6110(k)(3); see Willamette Indus., Inc. v. Commissioner, 118 T.C.
126, 134 n.10 (2002). By statute, summary opinions shall not be
treated as precedent. Sec. 7463(b).
A. Relief Under Section 6015(b)
To qualify for relief from joint and several liability under
section 6015(b)(1), a taxpayer must establish:
(A) a joint return has been made for a taxable
year;
(B) on such return there is an understatement of
tax attributable to erroneous items of 1 individual
filing the joint return;
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