- 5 -
Marriage. After Ms. McClelland retained separate counsel, she
submitted Form 12510, Questionnaire for Requesting Spouse.
OPINION
Married taxpayers may make a single return of Federal income
taxes (a joint return). Sec. 6013(a). Generally, section
6013(d)(3) provides that taxpayers making a joint return are
jointly and severally liable for the amount of tax shown on the
return or found to be owing. However, under certain
circumstances a spouse who made a joint return may seek relief
under section 6015 from joint and several liability. Section
6015 applies to any liability for tax arising after July 22,
1998, and to any liability, as is the case here, arising before
July 22, 1998, but remaining unpaid as of that date. Internal
Revenue Service Restructuring and Reform Act of 1998, Pub. L.
105-206, sec. 3201(g), 112 Stat. 740. Section 6015 offers three
alternatives to a joint filer seeking relief: (1) Full or
partial relief under section 6015(b); (2) proportionate relief
under section 6015(c); and (3) equitable relief under section
6015(f). Here, Ms. McClelland seeks relief from joint and
several liability under section 6015(b), or in the alternative,
section 6015(f) for the 1997 tax deficiency. Mr. McClelland
opposes Ms. McClelland’s request for innocent spouse relief.
Before we can address Ms. McClelland’s claim for innocent
spouse relief, we shall discuss: (1) Whether this Court has
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011