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Innocent Spouse Relief. Since petitioner did not agree to the
proposed adjustments, a notice of deficiency was issued to him,
and a timely petition was filed wherein petitioner claimed relief
under section 6015.
Discussion
Generally, married taxpayers may elect to file a joint
Federal income tax return. Sec. 6013(a). After making the
election, each spouse is jointly and severally liable for the
entire tax due. Sec. 6013(d)(3). A spouse may seek relief from
joint and several liability under section 6015. A spouse may
qualify for relief from liability under section 6015(b), or if
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).
Our review is not limited to respondent’s administrative record.
Ewing v. Commissioner, 122 T.C. 32, 44 (2004).
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), affd. __ Fed. Appx. __ (6th Cir., June 3,
2004).
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