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Approximately 1 year before the issuance of the notice of
deficiency, and presumably motivated by respondent’s examination
of the tax returns for the years at issue, petitioner filed Form
8857, Request for Innocent Spouse Relief. In that request,
petitioner claimed as her basis for relief:
My husband prepares our taxes and I am not informed of any
information of ways he prepares these taxes. I don’t know
of expenses or income he claims. I do not review the taxes
he prepares. He is responsible for any taxes due, past and
future. I know he is being audited for 1998, 2000, and
2001, and I have no input into these returns and know
nothing of these results. Take my liability for any taxes
owed off me because I am not responsible for his actions,
filings, information, or money.
Respondent’s action on petitioner’s application for section
6015 relief is set out in the notice of deficiency. In addition,
the parties stipulated a copy of the transcript of petitioner’s
hearing before the Appeals officer. That officer considered
petitioner’s application for relief under section 6015(b), (c),
and (f). He concluded that petitioner was not entitled to relief
under the cited provisions.
Generally, married taxpayers may elect to file jointly a
Federal income tax return. Sec. 6013(a). Each spouse is jointly
and severally liable for the entire tax due. Sec. 6013(d)(3). A
spouse (requesting spouse) may, however, seek relief from joint
and several liability under section 6015(b) or, if eligible, may
seek an allocation of liability under section 6015(c). Sec.
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Last modified: May 25, 2011