- 9 - 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 FormPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011