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section 6015(f).5 Pursuant to notice, this matter was called for
hearing at the Court’s trial session in Houston, Texas. Counsel
for respondent appeared at the hearing and offered argument in
support of the motion for summary judgment. Mr. Cerks entered an
appearance on behalf of petitioner at the hearing and argued
against respondent’s motion.6
Discussion
Generally, spouses filing a joint Federal income tax return
are jointly and severally liable for all taxes due. Sec.
6013(d)(3). Section 6015 provides, however, that a spouse may
seek relief from joint and several liability on a joint return
under certain circumstances.7 Section 6015 encompasses three
types of relief: (1) Subsection (b) provides full or apportioned
relief from joint and several liability; (2) subsection (c)
provides proportionate tax relief to divorced or separated
taxpayers; and (3) subsection (f) provides equitable relief from
5Petitioner concedes that he is not eligible for relief
under either sec. 6015(b) or (c).
6Petitioner was also present at the hearing.
7The Internal Revenue Service Restructuring and Reform Act
of 1998 (RRA 1998), Pub. L. 105-206, sec. 3201(a), 112 Stat. 734,
repealed sec. 6013(e) and replaced it with sec. 6015, which
provides spouses with a broader access to relief from joint and
several liability on a joint return. See H. Conf. Rept. 105-599,
at 249 (1998), 1998-3 C.B. 747, 1003. Sec. 6015 applies to any
liability for tax arising after July 22, 1998, and to any
liability for tax arising on or before July 22, 1998, and unpaid
as of that date. RRA 1998 sec. 3201(g), 112 Stat. 740. Sec.
6015, therefore, applies in the instant case.
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