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In the notice of determination, respondent estimated that
petitioner and intervenor owed $2,700 for 1999 (including
penalties and interest) as of September 30, 2002.
Discussion
A. Contentions of the Parties
Petitioner contends that intervenor gave him incorrect
withholding information that caused the erroneous refund and
underpayment of tax for 1999, and that, under section 6015(b),
(c), and (f), he should not be required to repay the erroneous
refund for 1999.
Petitioner bears the burden of proving that he is entitled
to relief from joint and several liability under section 6015.
Rule 142(a)(1).5
B. Whether Petitioner Is Entitled to Relief From Joint
Liability Under Section 6015(b)
Petitioner contends that he is entitled to relief from joint
liability under section 6015(b). We disagree. Relief from joint
liability under section 6015(b) is available only if there is an
“understatement” of tax. Sec. 6015(b)(1)(B) (flush language);
Washington v. Commissioner, 120 T.C. 137, 146 (2003). Generally,
an understatement is the amount of tax required to be shown on a
return less the amount of tax actually shown on the return.
5 Petitioner bears the burden of proof because he does not
contend and has offered no evidence that the burden of proof
shifts to respondent under sec. 7491(a).
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