Arlene C. Ogonoski - Page 10

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          or without sound basis in fact or law.  Jonson v. Commissioner,             
          supra at 125; Butler v. Commissioner, supra at 292.  We are not             
          limited to the matters contained in the Commissioner’s                      
          administrative record when deciding this question.  Ewing v.                
          Commissioner, 122 T.C. ___, ___ (2004) (slip op. at 6-21).                  
               Section 6015 provides three ways taxpayers may obtain relief           
          from joint and several tax liability.  First, section 6015(b)               
          provides full or apportioned relief for “an understatement of               
          tax”.3  Sec. 6015(b)(1)(B) and (2).  Because petitioner’s                   
          liabilities resulted from underpayments of tax shown due on                 
          petitioner’s returns, not understatements of tax, petitioner does           
          not qualify for relief under section 6015(b).  See Washington v.            
          Commissioner, supra at 146.                                                 
               Second, petitioner does not qualify for relief under section           
          6015(c) because there are no deficiencies for petitioner’s tax              
          years at issue and petitioner and Mr. Ogonoski continue to be               
          married and live together.  See sec. 6015(c); Washington v.                 
          Commissioner, supra at 147.                                                 
               Section 6015(f), under which petitioner claims relief,                 
          authorizes the Commissioner to grant equitable relief where:  (1)           
          The taxpayer is not entitled to relief under section 6015(b) or             
          (c), and (2) “taking into account all the facts and                         

               3An understatement is the “excess of (i) the amount of the             
          tax required to be shown on the return for the taxable year, over           
          (ii) the amount of the tax imposed which is shown on the return”.           
          Secs. 6015(b)(3), 6662(d)(2)(A).                                            




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