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of tax of $5,050 for 2000 and offset it against the outstanding
joint tax liability for 1997. In the following year, respondent
captured petitioner’s overpayment of tax for 2001 of $437.90, and
set it off against the liability for 1997.
Petitioner signed on May 19, 2003, and the Internal Revenue
Service filed on May 21, 2003, a Form 8857, Request for Innocent
Spouse Relief (And Separation of Liability and Equitable Relief),
referencing an understatement of tax for 1997. Respondent sent
to petitioner a Notice of Determination denying her request,
finding her ineligible under section 6015(b), (c), and (f). At
trial, respondent conceded that petitioner is entitled to relief
for 1997 under section 6015(b). Respondent also conceded that
petitioner is entitled to a refund of the setoff of the
overpayment for 2001. Respondent argued, however, that
petitioner is not entitled to a refund of the setoff of her
overpayment for 2000.
Discussion
Spouses filing a joint Federal income tax return are jointly
and severally liable for all taxes due. Sec. 6013(d)(3);
Cheshire v. Commissioner, 115 T.C. 183, 188 (2000), affd. 282
F.3d 326 (5th Cir. 2002). Under certain circumstances, however,
section 6015 provides relief from this general rule. Fernandez
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