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is unreasonable, arbitrary, or capricious, or lacking sound basis
in law, taking into account all the facts and circumstances.
Ewing v. Commissioner, 122 T.C. 32, 39 (2004); Jonson v.
Commissioner, 118 T.C. 106, 125 (2002). The issue to be decided
here is whether the denial of relief from joint liability to
petitioner for her 1991, 1992, and 1993 Federal income taxes
under section 6015 was an abuse of discretion.
Generally, spouses filing joint Federal income tax returns
are jointly and severally liable for all taxes due. Sec.
6013(d)(3). Under certain circumstances, however, section 6015
provides relief from this general rule.4 Section 6015 applies to
any liability for tax arising after July 22, 1998, and to any
liability for tax arising on or before July 22, 1998, but
remaining unpaid as of such date. Internal Revenue Service
Restructuring and Reform Act of 1998 (RRA 1998), Pub. L. 105-206,
sec. 3201(g), 112 Stat. 740.
Section 6015 provides three avenues for relief to a taxpayer
who has filed a joint return: (1) Section 6015(b) provides
relief with respect to understatements of tax attributable to
certain erroneous items on the return; (2) section 6015(c)
4Sec. 6015 was enacted as part of the Internal Revenue
Service Restructuring and Reform Act of 1998 (RRA 1998), Pub. L.
105-206, sec. 3201, 112 Stat. 734. Prior to the enactment of
sec. 6015, relief from the imposition of joint and several
liability for spouses filing joint returns was available under
sec. 6013(e).
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