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Discussion
Generally, married taxpayers may elect to file a joint
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, however, may seek
relief from joint and several liability under section 6015. To
obtain relief from liability, a spouse must qualify under section
6015(b), or if eligible, may allocate liability under section
6015(c). In addition, if relief is not available under section
6015(b) or (c),1 a spouse may seek equitable relief under section
6015(f). Fernandez v. Commissioner, 114 T.C. 324, 329-331
(2000); Butler v. Commissioner, 114 T.C. 276, 287-292 (2000).
The Court's review of determinations under section 6015(f) is not
limited to the Commissioner's administrative record. Ewing v.
Commissioner, 122 T.C. 32, 44 (2004).
Except as otherwise provided in section 6015, the taxpayer
bears the burden of proof. Rule 142(a); Alt v. Commissioner, 119
T.C. 306, 311 (2002), affd. 101 Fed. Appx. 34 (6th Cir. 2004).
Section 6015(f) grants the Commissioner discretion to
relieve from joint and several liability an individual who files
a joint return. Because relief from the 2001 underpayment is not
1Because petitioner seeks relief from an underpayment of tax
rather than an understatement, relief under subsections (b) and
(c) of sec. 6015 is not available. Sec. 6015(b) and (c); see
also Washington v. Commissioner, 120 T.C. 137, 145-147 (2003).
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Last modified: May 25, 2011