- 5 -
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), 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(b) and (c)
A taxpayer who satisfies all of the five requirements set
forth in section 6015(b), shall be relieved of liability for tax
(including interest, penalties, and other amounts) for such
taxable year to the extent such liability is attributable to such
understatement. Sec. 6015(b)(1); Cheshire v. Commissioner, 282
F.3d 326, 332 (5th Cir. 2002), affg. 115 T.C. 183 (2000); Alt v.
Commissioner, supra at 313. Alternatively, under section
6015(c), a taxpayer may receive proportionate relief through
allocation of a deficiency between individuals who filed a joint
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011