- 6 - (c)(1)2; Block v. Commissioner, 120 T.C. 62, 66 (2003). Consequently, if there is no deficiency for the year for which relief is sought, relief from joint and several liability is not available under either subsection. See Washington v. Commissioner, 120 T.C. 137, 146-47 (2003); see also Hopkins v. Commissioner, 121 T.C. 73, 88 (2003); Block v. Commissioner, supra; Ewing v. Commissioner, 118 T.C. 494, 497-498 n.4 (2002). 2 Sec. 6015(b) and (c) provides in part: SEC. 6015(b). Procedures for Relief from Liability Applicable to All Joint Filers.-- (1) In General.--Under procedures prescribed by the Secretary, if– * * * * * * * (B) on such return there is an understatement of tax attributable to erroneous items of 1 individual filing the joint return; * * * * * * (c). Procedures to Limit Liability for Taxpayers No Longer Married or Taxpayers Legally Separated or Not Living Together.-- (1) In General.--Except as provided in this subsection, if an individual who has made a joint return for any taxable year elects the application of this subsection, the individual’s liability for any deficiency which is assessed with respect to the return shall not exceed the portion of such deficiency properly allocable to the individual under subsection (d).Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011