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petitioner filed a petition with this Court for review of
respondent’s determination denying her request for relief from
joint and several liability with respect to the 1992 through 1998
tax years.
Discussion
As a general rule, spouses making joint Federal income tax
returns are jointly and severally liable for all taxes shown on
the return or found to be owing. 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 6015.1
Section 6015 applies to any liability for tax arising after
July 22, 1998, and to any liability for tax arising on or before
July 22, 1998, but remaining unpaid as of such date. Internal
Revenue Service Restructuring and Reform Act of 1998, Pub. L.
105-206, sec. 3201(g), 112 Stat. 740. Section 6015 does not
apply if the tax was paid in full on or before July 22, 1998.
Brown v. Commissioner, T.C. Memo. 2002-187. Section 6015 is
applicable to the present situation because even though all but
one of the liabilities at issue arose before July 22, 1998, those
liabilities remained unpaid as of such date.
1Sec. 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. Prior to 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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