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times. Both parties reviewed the return before they signed it.
The GM 401(k) distribution was not reported on the return.
Respondent issued to petitioner and intervenor a notice of
deficiency regarding the unreported distribution. Petitioner
timely filed a petition requesting innocent spouse relief and
prepared a Form 12510, Questionnaire for Requesting Spouse.
Petitioner and respondent have stipulated that petitioner is
entitled to relief under section 6015(c) and that no deficiency
is due from petitioner.
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); Cheshire v. Commissioner, 115
T.C. 183, 188 (2000), affd. 282 F.3d 326 (5th Cir. 2002).
Relief from joint and several liability is available to
certain taxpayers under section 6015. Under section 6015(c), an
individual who is eligible and so elects, may limit his or her
liability to the portion of a deficiency that is properly
allocable to the taxpayer as provided in section 6015(d). Sec.
6015(c)(1). Under section 6015(d)(3)(A), generally, any items
that give rise to a deficiency on a joint return, e.g., the
unreported early distribution from the GM 401(k) account, shall
be allocated to the individual filing the return in the same
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