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Discussion
As a general rule, spouses filing a joint Federal income tax
return are jointly and severally liable for all taxes shown on
the return or found to be owing. Sec. 6013(d)(3). Section 6015,
however, provides relief from joint and several liability to
certain taxpayers under certain circumstances. Section 6015
encompasses three types of relief: (1) Section 6015(b)(1)
provides full or apportioned relief from joint and several
liability; (2) section 6015(c) provides proportionate tax relief
to divorced or separated taxpayers; and (3) section 6015(f)
provides equitable relief from joint and several liability in
certain circumstances if neither section 6015(b) nor section
6015(c) is available.
In the instant case, petitioner requested relief under
section 6015(f) from liability for the tax reported on the 2000
return but not paid when the return was filed. Respondent
determined that petitioner was not entitled to the requested
relief.
We review respondent’s denial of equitable relief to
petitioner after a trial de novo and under an abuse of discretion
standard. Ewing v. Commissioner, 122 T.C. 32 (2004); Cheshire v.
Commissioner, 115 T.C. 183, 198 (2000), affd. 282 F.3d 326 (5th
Cir. 2002); Butler v. Commissioner, 114 T.C. 276, 292 (2000).
Petitioner bears the burden of proving that respondent’s denial
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