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On November 18, 2002, and January 13, 2003, petitioner filed
a timely petition and an amended petition, respectively, with the
Court. Petitioner contends that she is entitled to relief from
joint and several liability under section 6015(b) and (c), and
that respondent abused his discretion in denying her equitable
relief under section 6015(f) for 1992. Accordingly, petitioner
contends that she is entitled to a refund of the overpayments of
her income tax liabilities that respondent withheld and used to
partially offset the liability associated with the 1992 joint
return.
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).
A requirement to granting relief under section 6015(b) or
(c) is the existence of a tax deficiency. Sec. 6015(b)(1)(B) and
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Last modified: May 25, 2011