Wendy L. Chadwick - Page 12

                                       - 11 -                                         
          for that year.  Sec. 6013(d)(3); Butler v. Commissioner, 114 T.C.           
          276, 282 (2000).  In certain circumstances, however, a spouse may           
          obtain relief from joint and several liability by satisfying the            
          requirements of section 6015.                                               
               Section 6015 applies to tax liabilities arising after July             
          22, 1998, and to tax liabilities arising on or before July 22,              
          1998, that remain unpaid as of such date.  Internal Revenue                 
          Service Restructuring and Reform Act of 1998, Pub. L. 105-206,              
          sec. 3201(g), 112 Stat. 740.  In the present case, petitioner and           
          Mr. Tillotson’s tax liabilities arose during taxable years 1995,            
          1997, and 1998.  However, these liabilities remained unpaid as of           
          July 22, 1998; therefore, section 6015 applies to the case at               
          bar.  See Washington v. Commissioner, 120 T.C. 137, 155 (2003).             
               Section 6015(a)(1) provides that a spouse who has made a               
          joint return may elect to seek relief from joint and several                
          liability under section 6015(b) (dealing with relief from                   
          liability for an understatement of tax on a joint return).                  
          Section 6015(a)(2) provides that a spouse who is eligible to do             
          so may elect to limit that spouse’s liability for any deficiency            
          with respect to a joint return under section 6015(c).  Relief               
          from joint and several liability under section 6015(b) or (c) is            
          available only with respect to a deficiency for the year for                
          which relief is sought.  Sec. 6015(b)(1)(D) and (c)(1); see H.              
          Conf. Rept. 105-599, at 252-254 (1998), 1998-3 C.B. 747, 1006-              






Page:  Previous  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  21  Next

Last modified: May 25, 2011