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6015(b), (c), or (f). Respondent explained that relief was being
denied for 1979 because petitioner had failed to respond to
respondent’s request for additional information. In the April
24, 2002, Notice, respondent determined that petitioner was not
entitled to relief for 1991 through 1999 under section 6015(f).
Respondent explained that relief was being denied for 1991
through 1999 because petitioner had failed to respond to
respondent’s request for additional information.
OPINION
Generally, married taxpayers may elect to file jointly a
Federal income tax return. Sec. 6013(a). After making the
election, 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 allocate liability
according to provisions under section 6015(c). Sec. 6015(a). If
relief is not available under section 6015(b) or (c), an
individual 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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