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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
6015(b) or (c) is premised on the existence of a deficiency for
the year for which relief is sought. Sec. 6015(b)(1)(D), (c)(1);
see H. Conf. Rept. 105-599, at 252-254 (1998), 1998-3 C.B. 747,
1006-1008. Consequently, if there is no deficiency for the year
for which relief is sought, relief from joint and several
liability is not available under either subsection. See
Washington v. Commissioner, 120 T.C. 137, 146-147 (2003); see
also Hopkins v. Commissioner, 121 T.C. 73, 88 (2003); Block v.
Commissioner, 120 T.C. 62, 65-66 (2003); Ewing v. Commissioner,
118 T.C. 494, 497, 498 n.4 (2002); cf. sec. 6015(e)(1). In this
case, petitioner seeks relief from liabilities attributable to
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Last modified: May 25, 2011