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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).
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)
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. To be eligible for relief, the requesting
spouse needs to satisfy the following five elements of section
6015(b)(1):
(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 one individual filing the
joint return;
(C) the other individual filing the joint return
establishes that in signing the return he or she did not know,
and had no reason to know, that there was such an understatement;
(D) taking into account all the facts and circumstances, it
is inequitable to hold the other individual liable for the
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Last modified: May 25, 2011