Myrtle Jean Clark - Page 6

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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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