- 16 -
remains dissatisfied. We find that simply because Stanley
dislikes the result does not mean he was deprived of his right to
participate in respondent’s determination whether Tomi qualified
for relief.
We now address whether respondent abused his discretion in
determining that Tomi is entitled to partial relief.
Relief From Joint and Several Liability Under Section 6015
Married taxpayers may generally elect to file a joint
Federal income tax return. Sec. 6013(a). After making the
election, each spouse is jointly and severally liable for the
entire tax due. Sec. 6013(d)(3). A spouse may seek relief from
joint and several liability under section 6015. A spouse may
qualify for relief from liability under section 6015(b), or, if
eligible, may allocate liability under section 6015(c). In
addition, a spouse may seek equitable relief under section
6015(f) if relief is not available under section 6015(b) or (c).
Fernandez v. Commissioner, supra at 329-331; Butler v.
Commissioner, supra at 287-292. Under section 6015(f), the
Commissioner has the discretion to relieve a spouse (or former
spouse) of joint liability if, taking into account all the facts
and circumstances, it is inequitable to hold that spouse liable
for any deficiency or unpaid tax (or any portion of either) and
that spouse is not eligible for relief under section 6015(b) or
(c). Sec. 6015(f).
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