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filed joint return revealed that petitioner had gross receipts of
$11,032 in 1996. The record does not indicate any reasons why
petitioner or Mr. Magee would not elect to file a joint return
and indicates that at the time they intended to do so. It was
not until years later that petitioner determined she no longer
wished to file jointly in light of the resulting unpaid joint tax
liability and the complete breakdown of her marriage. Therefore,
the Court finds that petitioner filed a joint return with
Mr. Magee.
V. Relief Under Section 6015
In certain situations, a joint return filer can avoid joint
and several liability by seeking relief under section 6015.15
Generally, a joint filer can seek relief under three
alternatives: (1) Full or partial relief under section 6015(b);
(2) proportionate relief under section 6015(c); and (3) equitable
relief under section 6015(f).
A. Introduction
In relevant part, section 6015(a) provides:
SEC. 6015(a). In General.--Notwithstanding section
6013(d)(3)--
(1) an individual who has made a joint return
may elect to seek relief under the procedures
prescribed under subsection (b); and
15 Section 6015 applies to any tax liability arising after
July 22, 1998, and to any tax liability arising before 1998, but
remaining unpaid as of that date, as in the instant case.
Internal Revenue Service Restructuring and Reform Act of 1998,
Pub. L. 105-206, sec. 3201(g), 112 Stat. 734.
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