Garnett E. Thorpe - Page 9

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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