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Rule 325, as amplified by King v. Commissioner, 115 T.C. 118
(2000), that respondent had notified Mr. Ogonoski that petitioner
had filed a claim for relief from joint and several liability in
this case. Mr. Ogonoski has not intervened in this case.
Discussion
Issue 1. Relief Under Section 6015
Generally, married taxpayers may elect to file a joint
Federal income tax return. Sec. 6013(a). After making the
election, each spouse generally 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).
Petitioner requested relief under section 6015 from
liability for the taxes reported on her 1989 through 1997 joint
returns that were not paid when the returns were filed.
Respondent determined petitioner was not entitled to the
requested relief. In requesting relief, petitioner argues that
when she signed the returns, it was reasonable for her to believe
Mr. Ogonoski would pay the reported tax liabilities at some
future time because there was a similar pattern of nonpayment for
prior years, followed by his payment of the balances due for
those years. Petitioner also argues she will suffer economic
hardship if relief is not granted.
If a taxpayer’s request for relief under section 6015 is
denied, the taxpayer may petition this Court under section
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Last modified: May 25, 2011