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Petitioner’s Financial Status as of the Time of Trial
As of the time of trial on February 2, 2004, intervenor was
paying petitioner approximately $1,520 per month for child
support and an additional $700 per month to pay off the debt that
he owed to her as a result of their divorce. As of the time of
trial, petitioner was employed as a personal trainer at a Naples
area YMCA and was earning approximately $300 per week.
Petitioner also had private personal training clients from time
to time. Petitioner was eager to sell the Stonegate residence,
which had a value in excess of $650,000 as of the time of trial,
but she had not taken any steps towards doing so.
OPINION
Generally, married taxpayers may elect to file a joint
Federal income tax return. Sec. 6013(a). After making the
election, each spouse is fully responsible for the accuracy of
the return and jointly and severally liable for the entire tax
due for that year. Sec. 6013(d)(3); Butler v. Commissioner, 114
T.C. 276, 282 (2000). A spouse (requesting spouse) may, however,
seek relief from joint and several liability by following
procedures established in section 6015. Sec. 6015(a).
Under section 6015(a), a requesting spouse may seek relief
from liability under section 6015(b) or, if eligible, may
allocate liability according to the provisions under section
6015(c). Relief from joint and several liability under section
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