- 9 -
119 T.C. 306, 311 (2002), affd. 101 Fed. Appx. 34 (6th Cir.
2004).
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 6015.7
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
the return; (2) section 6015(c) provides relief for a portion of
an understatement of tax for taxpayers who are separated or
divorced; and (3) section 6015(f) (potentially the broadest of
the three avenues) confers upon the Secretary discretion to grant
equitable relief for taxpayers who otherwise do not qualify for
relief under section 6015(b) or (c).
Petitioner requested relief pursuant to section 6015(f) from
liability for the unpaid amount of additional tax liability
7Sec. 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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