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Petitioner filed a Form 8857, Request for Innocent Spouse
Relief (And Separation of Liability and Equitable Relief), on
March 11, 2003, and later she submitted a Form 886-A,
Questionnaire for Requesting Spouse.
Discussion
Relief From Joint and Several Liability Under Section 6015
Generally, married taxpayers may 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(b), or if
eligible, may allocate liability under section 6015(c) of the
item giving rise to the deficiency.
Where an individual elects to have section 6015(b) or (c)
apply, section 6015(e) gives jurisdiction to the Court “to
determine the appropriate relief available to the individual
under this section”. In addition, if relief is not available
under section 6015(b) or (c), an individual may seek equitable
relief under section 6015(f). The Court has jurisdiction to
review for abuse of discretion the Commissioner’s determination
under section 6015(f). Fernandez v. Commissioner, 114 T.C. 324,
329-331 (2000); Butler v. Commissioner, 114 T.C. 276, 287-292
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Last modified: May 25, 2011