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Discussion
In general, section 6013(a) allows spouses to elect to file
a joint Federal income tax return even though one has neither
income nor deductions. Subject to various conditions and
limitations, the election is available even after an individual
return has been filed by one, or both of the spouses. Sec.
6013(b). If for any year spouses elect to file a joint return,
then each spouse is charged with the knowledge of the information
reported on the return, and each spouse is jointly and severally
liable for the entire tax due for that year. Sec. 6013(d)(3);
Butler v. Commissioner, 114 T.C. at 282.
Subject to various conditions and in a variety of ways, an
individual who has made a joint return may elect to seek relief
from the joint and several liability arising from that joint
return. Sec. 6015. In this case, petitioner seeks relief from
liabilities reported on the 1995, 1996, and 1997 joint returns
that she filed with her former spouse. Consequently, she is
entitled to relief only as provided in section 6015(f), which
allows relief from joint and several liability if “it is
inequitable to hold the individual liable for any unpaid tax,”
and the individual is not entitled to relief under other
provisions of section 6015. Sec. 6015(f)(1); Washington v.
Commissioner, 120 T.C. 137, 146-147 (2003).
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Last modified: May 25, 2011