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collection proceeding under sections 6320 and 6330.5 In the
instant case, petitioner raised his claim for relief from joint
and several liability as an affirmative defense in a petition for
redetermination of a deficiency filed pursuant to section
6213(a).
A. Section 6015
As a general rule, married taxpayers may elect to file a
joint Federal income tax return. Sec. 6013(a). After making the
election, each spouse generally is jointly and severally liable
for the entire tax due for that taxable year. Sec. 6013(d)(3).
In certain situations, however, a joint return filer can avoid
such joint and several liability by qualifying for relief
therefrom under section 6015.6
Section 6015 provides three avenues for obtaining relief to
a taxpayer who has filed a joint return: (1) Section 6015(b)
provides full or apportioned relief with respect to
understatements of tax attributable to certain erroneous items on
5Additionally, we have held that we may address a claim for
relief from joint and several liability pleaded as an affirmative
defense in a matter properly before this Court under sec. 6404
(relating to the Commissioner’s determination not to abate
interest). Estate of Wenner v. Commissioner, 116 T.C. 284, 288
(2001).
6Sec. 6015 was enacted as part of the Internal Revenue
Service Restructuring and Reform Act of 1998, Pub. L. 105-206,
sec. 3201, 112 Stat. 734. Before 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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