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the provisions of section 6015 and the regulations and procedures
thereunder, and the taxpayer must submit the claim “in writing
according to rules prescribed by the Commissioner or the
Secretary.” Sec. 301.6330-1(e)(2), Proced. & Admin. Regs.
Section 6015 provides three types of relief from joint and
several liability: (1) Full or apportioned relief under section
6015(b) if, among other requirements, the requesting spouse
“establishes that in signing the return he or she did not know,
and had no reason to know” of an understatement of tax; (2)
proportionate tax relief under section 6015(c) for a requesting
spouse who is divorced or legally separated or has not been a
member of the same household as the nonrequesting spouse for the
preceding 12 months; and (3) equitable relief under section
6015(f) for a requesting spouse not eligible for relief under
either section 6015(b) or (c).
On his Form 12153, petitioner stated that he was entitled to
the benefits of a spousal defense of the type provided for in
section 6015(c) for a spouse who is divorced, legally separated,
or no longer a member of the same household as the other spouse
for at least 12 months. The requesting spouse is required to
elect the application of section 6015(c) not later than 2 years
after the date on which collection activities have begun with
respect to the requesting spouse. Sec. 6015(c)(1), (3)(B). Once
a valid section 6015(c) election is in effect, the spouses’ joint
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Last modified: May 25, 2011