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Under section 6015(b), a taxpayer may be relieved from
liability on a joint return if, among other things:
SEC. 6015(b). Procedures For Relief From
Liability Applicable to All Joint Filers.--
(1) In general.--Under procedures prescribed
by the Secretary, if-–
* * * * * * *
(C) the other individual filing the
joint return establishes that in signing the
return he or she did not know, and had no
reason to know, that there was such
understatement;
Section 6015(c) limits the liability of a taxpayer, such as
petitioner, who is no longer married and who makes the
appropriate election. Section 6015(c) provides:
SEC. 6015(c). Procedures To Limit Liability for
Taxpayers No Longer Married or Taxpayers Legally
Separated or Not Living Together.--
* * * * * * *
(3) Election.--
* * * * * * *
(C) Election not valid with respect to
certain deficiencies.--If the Secretary
demonstrates that an individual making an
election under this subsection had actual
knowledge, at the time such individual signed
the return, of any item giving rise to a
deficiency (or portion thereof) which is not
allocable to such individual under subsection
(d), such election shall not apply to such
deficiency (or portion). This subparagraph
shall not apply where the individual with
actual knowledge establishes that such
individual signed the return under duress.
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Last modified: May 25, 2011