Kathleen E. Gilliam - Page 5

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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              
               (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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