Garnett E. Thorpe - Page 10

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          and several liability is separated under the allocation rules of            
          section 6015(d).  Sec. 6015(c)(1).  In general, section 6015(d)             
          provides that the requesting spouse’s share of the tax liability            
          is determined by allocating the items giving rise to the                    
          deficiency to each spouse as if the former spouses had originally           
          filed separate returns.  Sec. 6015(d)(3)(A).                                
               The Appeals officer rejected petitioner’s claim for section            
          6015(c) relief on the basis that petitioner did not have a                  
          “formal request for Innocent Spouse relief in the system” because           
          he failed to file a Form 8857.  In reviewing the Appeals                    
          officer’s determination for an abuse of discretion under section            
          6330(d), we must consider whether petitioner’s other written                
          communications with respondent’s Appeals Office constituted an              
          election for relief under section 6015(c).                                  
               Section 6015(c) does not specify the manner in which a                 
          taxpayer may file an election for relief.  The regulations issued           
          under section 6015 provide as follows:                                      
              To elect the application of � 1.6015-2 [section 6015(b)                 
              relief] or 1.6015-3 [section 6015(c) relief] * * * a                    
              requesting spouse must file Form 8857, “Request for                     
              Innocent Spouse Relief” (or other specified form);                      
              submit a written statement containing the same                          
              information required on Form 8857, which is signed under                
              penalties of perjury; or submit information in the                      
              manner prescribed by the Treasury and IRS in forms,                     
              relevant revenue rulings, revenue procedures, or other                  
              published guidance * * *.                                               
          Sec. 1.6015-5(a), Income Tax Regs.  Under the section 6015                  
          regulations, a requesting spouse is not required to file a Form             

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Last modified: May 25, 2011