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under section 6015(c), respondent’s Appeals Office determined
that petitioner satisfied the requirements of section 6015(c).4
Petitioner contends that under section 6015(b), (c), or (f)
she is entitled to full relief for the entire $17,516
underpayment, the entire $6,452 tax deficiency, and the related
penalty, additions to tax, and interest.
OPINION
Taxpayers filing joint Federal income tax returns are
generally jointly liable for all taxes due thereon. Sec.
6013(d)(3). Limited relief from joint liability, however, may be
available under section 6015(b), (c), and (f).
Based on the express statutory language, relief from joint
liability under section 6015(b) and (c) is limited to tax
deficiencies and is not available for underpayments. Hopkins v.
Commissioner, 121 T.C. 73, 88 (2003).
Under section 6015(b), relief from joint liability for a
Federal income tax deficiency is available only where:
4 Although respondent determined that petitioner met the
statutory requirements for relief under sec. 6015(c), in an
alternate writeup respondent concluded that even though
petitioner had actual knowledge of the items giving rise to the
deficiency, petitioner, because of the abuse she suffered from
John, still should be regarded as generally qualified for such
relief. See sec. 1.6015-3(c)(2)(v), Income Tax Regs. (abused
spouse not treated as having actual knowledge of items on joint
return for purposes of sec. 6015(c) where her failure to question
the tax return treatment of such items was caused by fear of
retaliation).
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