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“if a joint return is made, the tax shall be computed on the
aggregate income and the liability with respect to the tax shall
be joint and several.” An exception to such joint and several
liability exists, however, for spouses able to satisfy the
statutory requirements for relief set forth in section 6015.
Section 6015 authorizes three types of relief. Subsection
(b) provides a form of relief available to all joint filers and
similar to, but less restrictive than, that previously afforded
by former section 6013(e). Subsection (c) permits a taxpayer who
has divorced or separated to elect to have his or her tax
liability calculated as if separate returns had been filed.
Subsection (f) confers discretion upon respondent to grant
equitable relief, based on all facts and circumstances, in cases
where relief is unavailable under subsection (b) or (c).
Mrs. Richardson here explicitly makes her appeal under subsection
(b)(1), the requisite elements of which are as follows:
SEC. 6015(b). Procedures for Relief From
Liability Applicable to All Joint Filers.--
(1) In general.--Under procedures prescribed
by the Secretary, if--
(A) a joint return has been made for a
taxable year;
(B) on such return there is an
understatement of tax attributable to
erroneous items of 1 individual filing the
joint return;
(C) the other individual filing the
joint return establishes that in signing the
return he or she did not know, and had no
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