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seeking relief from liability under section 6015. Pursuant to
Rule 325, respondent mailed a Letter of Notice and Right to
Intervene on March 8, 2005, to intervenor. On April 29, 2005,
intervenor filed a Notice of Intervention with this Court.
Between the time of the filing of the petition with this
Court and the date of trial, respondent met with petitioner
regarding his claimed relief from joint liability under section
6015. Based on that meeting and consideration of all the facts
and circumstances, respondent agreed that petitioner was entitled
to relief under section 6015(c) and that no deficiency was due
from him.
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. Section 6015(c) provides
proportionate relief by limiting liability to the portion of the
deficiency that is properly allocable to each taxpayer as
provided in section 6015(d). Under section 6015(d)(3)(A),
generally, items that give rise to a deficiency on a joint
return, e.g., Schedule C expenses, shall be allocated to the
individual filing the return in the same manner as it would have
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