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the tax due. Section 6015(a) prescribes the procedures under
which an individual who has made a joint return may seek relief
from joint and several liability. An individual may seek relief
under section 6015(b), (c), or (f).
We first address whether petitioner is eligible for relief
under section 6015(b). Section 6015(b)(1) generally provides
relief for an individual from joint liability for an
understatement of tax, if specific requirements are met.
Relevant is section 6015(b)(1)(C), which requires that “the other
individual filing the joint return establishes that in signing
the return he or she did not know, or had no reason to know, that
there was such understatement”. Section 6015(b)(2) provides
apportionment of relief to an individual who would be entitled to
relief but for section 6015(b)(1)(C) if the individual “did not
know, and had no reason to know, the extent of such
understatement”.
Petitioner stated that Mr. Giles prepared and filed their
joint tax return for 1995. Petitioner also stated that she
received two separate Forms W-2 from her employer for 1995 and
that, without her knowledge, Mr. Giles failed to include the
income from one of the Forms W-2 on their 1995 tax return.
Petitioner claims that Mr. Giles accepted responsibility for the
omission of petitioner’s income and that Mr. Giles assured her
that, in petitioner’s words, “he would take care of it”.
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Last modified: May 25, 2011