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relief contemplated by subsections (b), (c), and (f), of section
6015.
In addition to other determinations made in the above-
referenced notice of deficiency dated May 29, 2002, respondent
determined that petitioner was not entitled to relief under
section 6015.
Discussion
A. Duress
Subject to a variety of conditions and limitations not
relevant here, spouses “may make a single return jointly of
income taxes”. Sec. 6013(a). If for any year they do, then “the
tax shall be computed on the aggregate income and the liability
with respect to the tax shall be joint and several.” Sec.
6013(d)(3).
Petitioner and intervenor signed and filed a joint 1998
Federal income tax return. Petitioner now claims that she should
not be held liable for the subsequently determined deficiency
resulting from an examination of that return because she signed
that return under duress.
If what purports to be a joint Federal income tax return is
signed under duress by a taxpayer, the document does not
constitute a joint return, joint and several liability for the
tax reported on the return does not arise, and this Court has
jurisdiction to redetermine the taxpayer’s liability on the basis
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