Cheryl McKnight - Page 15

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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.                                    

               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                

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Last modified: May 25, 2011