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petition contesting respondent’s determination was filed with
this Court. The petition did not conform with Rule 321(b).
Consequently, on February 11, 2003, we ordered petitioner to file
a proper “Amended Petition for Determination of Relief From Joint
and Several Liability on a Joint Return” (amended petition) by
March 11, 2003. Petitioner submitted an amended petition that we
filed on March 12, 2003.
OPINION
In general, spouses who file joint Federal income tax
returns are jointly and severally liable for the full amount of
the tax liability. Sec. 6013(d)(3); Butler v. Commissioner, 114
T.C. 276, 282 (2000). Pursuant to section 6015, however, a
spouse may seek relief from joint and several liability.5
One form of relief from joint and several liability is
equitable relief under section 6015(f). Section 6015(f)
provides:
SEC. 6015(f). Equitable Relief.–-Under procedures
prescribed by the Secretary, if--
(1) taking into account all the facts and
4(...continued)
that the reference to 1991 and 1996 in the notice of
determination was erroneous and that the only years in issue are
1992 through 1995.
5Sec. 6015 applies to tax liabilities arising after July 22,
1998, and to tax liabilities 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.
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