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agreement limited petitioner’s liability (as between him and
intervenor) to one-half of the 1999 tax liability.
Discussion
I. Introduction
As a general rule, spouses making joint Federal income tax
returns are jointly and severally liable for all taxes shown on
the return or found to be owing. Sec. 6013(d)(3). In certain
situations, however, a joint return filer can avoid such joint
and several liability by qualifying for relief therefrom under
section 6015. There are three types of relief available under
section 6015: (1) full or apportioned relief under section
6015(b); (2) proportionate tax relief for divorced or separated
taxpayers under section 6015(c); and (3) equitable relief under
section 6015(f), when relief is unavailable under either section
6015(b) or (c). Petitioner’s only claim is that he is entitled
to equitable relief under section 6015(f).
SEC. 6015(f) provides:
(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.
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Last modified: May 25, 2011