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(c), an individual may seek equitable relief under section
6015(f), which may be granted by the Commissioner in his
discretion.
In this case, petitioner contends that she is entitled to
full relief from liability under section 6015.2 Our jurisdiction
to review petitioner’s request for relief is conferred by section
6015(e), which allows a spouse who has requested relief from
joint and several liability to contest the Commissioner’s denial
of relief by filing a timely petition in this Court. We address
petitioner’s request for relief under subsections (b), (c), and
(f) of section 6015 in turn.
A. Section 6015(b)
Section 6015(b)(1) authorizes the Commissioner to grant
relief from joint and several liability if the taxpayer satisfies
each requirement of subparagraphs (A) through (E). Section
6015(b)(1) provides:
2Presumably, petitioner’s claim for relief includes a refund
of her 2001 overpayment of $2,434 which the Commissioner applied
toward petitioner and Mr. Glaze’s 1995 income tax liability.
Sec. 6015(g) governs the allowance of credits and refunds in
cases where the taxpayer is granted relief under sec. 6015.
Except as provided otherwise in sec. 6015(g) and in secs. 6511,
6512(b), 7121, and 7122, a credit or refund is allowed or made to
the extent attributable to the application of sec. 6015. Sec.
6015(g)(1). A tax credit or refund is allowed only if petitioner
qualifies for innocent spouse relief under sec. 6015(b) or if the
Internal Revenue Service exercises its authority to provide
equitable relief pursuant to sec. 6015(f). No credit or refund
is allowed where a taxpayer obtains relief after making a
separate liability election. See sec. 6015(g)(3).
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Last modified: May 25, 2011