- 7 -
Section 6015 significantly relaxed the requirements for
relief from joint liability by providing 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 and the avenue directly at issue in this case)
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 under section 6015 from
liability for the payment of the taxes reported on the 1992,
1993, 1994, 1995, 1996, 1997, and 1998 joint returns that were
not paid when the returns were filed. Respondent treated
petitioner’s request for relief under section 6015 as an election
under section 6015(b), (c), and (f), and determined that
petitioner was not entitled to the requested relief.
If a taxpayer’s request for relief under section 6015 is
denied, the taxpayer may petition this Court, pursuant to section
6015(e)(1), for a review of such determination. Section
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011