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denied petitioner’s request for innocent spouse relief. On
November 6, 2002, petitioner filed a petition with this Court
contesting respondent’s determination.
OPINION
In general, spouses who file joint Federal income tax
returns are jointly and severally liable for the full amount of
the tax liability. Sec. 6013(d)(3); Butler v. Commissioner, 114
T.C. 276, 282 (2000). Pursuant to section 6015, however, a
spouse may seek relief from joint and several liability.3
One form of relief from joint and several liability on a
joint return is equitable relief under section 6015(f). Section
6015(f) provides:
SEC. 6015(f). Equitable Relief.–-Under Procedures
Prescribed by the Secretary, if--
(1) taking into account all the facts and
circumstances, it is inequitable to hold the individual
liable for any unpaid tax or any deficiency (or any
portion of either); and
(2) relief is not available to such individual
under subsection (b) or (c),
the Secretary may relieve such individual of such liability.
The Commissioner uses guidelines prescribed in Rev. Proc. 2000-
15, 2000-1 C.B. 447, to determine whether a taxpayer qualifies
3Sec. 6015 applies to tax liabilities arising after July 22,
1998, and to tax liabilities arising on or before July 22, 1998,
but remaining unpaid as of such date. Internal Revenue Service
Restructuring and Reform Act of 1998, Pub. L. 105-206, sec.
3201(g), 112 Stat. 740.
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