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petitioner in this case to be bound by the outcome in the case of
Mr. Elias, the deficiency in this case is not at issue. The sole
issue is whether petitioner is entitled to relief from joint
liability under section 6015 for the deficiency of $7,977 for tax
year 1999. A notice of filing of petition and right to
intervene, mandated by Rule 325(a), was served by respondent on
Mr. Elias. King v. Commissioner, 115 T.C. 118 (2000). Mr. Elias
has not intervened in this case, nor was he a witness at trial.
The sole issue heard at trial was petitioner’s section 6015 claim
for relief.
Generally, married taxpayers may elect to file jointly a
Federal income tax return. Sec. 6013(a). Each spouse is jointly
and severally liable for the entire tax due. Sec. 6013(d)(3). A
spouse (requesting spouse) may, however, seek relief from joint
and several liability under section 6015(b) or, if eligible, may
seek an allocation of liability under section 6015(c). Sec.
6015(a). If relief is not available under section 6015(b) or
(c), a requesting spouse may seek equitable relief under section
6015(f). Sec. 6015(f)(2).
A prerequisite to granting relief under section 6015(b) or
(c) is the existence of a tax deficiency. Sec. 6015(b)(1)(B) and
(c)(1); Block v. Commissioner, 120 T.C. 62, 65-66 (2003).
Consequently, if there is no deficiency for the year for which
relief is sought, relief from joint and several liability is not
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