- 5 -
situations, however, a joint return filer can avoid joint and
several liability by qualifying for relief therefrom under
section 6015. There are three types of relief available under
section 6015: (1) full or apportioned relief under section
6015(b); (2) proportionate relief for divorced or separated
taxpayers under section 6015(c); and (3) equitable relief under
section 6015(f), when relief is unavailable under either section
6015(b) or (c). Petitioner seeks relief, alternatively, under
all three sections. Respondent has failed to carry his burden of
proof with respect to a factual issue necessary to deny
petitioner relief under section 6015(c). Consequently, we grant
petitioner relief under section 6015(c), and we do not address
her claims for relief under section 6015(b) and (f).
II. Section 6015(c) Relief
A. Requirements for Eligibility
We have described section 6015(c) as functioning to:
“[relieve] the requesting spouse of liability for the items
making up the deficiency that would have been allocable solely to
the non-requesting spouse if the spouses had filed separate tax
returns for the taxable year.” Mora v. Commissioner, 117 T.C.
279, 290 (2001). In order to obtain relief under section
6015(c), the party seeking relief (the requesting spouse) must
satisfy certain requirements. Specifically, the return for which
relief is sought must be a joint return, sec. 6015(c)(1); the
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011