- 5 - 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.Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011