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Nichols’s sale of his lottery proceeds, established that
petitioner knew or had reason to know of the sale of his lottery
rights. Because the testimony of petitioner with respect to
other aspects of her claim suggested that equitable relief under
section 6015(f) might have been the better course for her to
pursue, the Court allowed the parties, after trial, to address
whether petitioner should be allowed to amend her petition to
seek relief under section 6015(f). Respondent filed a memorandum
setting forth respondent’s position that petitioner should not be
allowed to amend her petition, even though respondent argued that
a subsequent claim for relief under section 6015(f) would be
barred by res judicata and application of section 6015(g)(2).
Though invited to do so, petitioner did not make a motion to
amend her petition. As a result, the only issues in this case
are petitioner’s eligibility for relief under section 6015(b) and
(c).
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 for the taxable year of the joint return. Sec.
6013(d)(3). A spouse may, however, seek relief from joint and
several liability by following procedures established in section
6015.
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