- 5 -
gambling winnings or the amount of the distribution from Mr.
Rodriguez’s IRA account. Petitioner also asserts that she has no
knowledge of the tax laws.
Respondent asserts that petitioner, who was granted relief
under section 6015(c), is not entitled to additional relief under
section 6015(f) from liability for tax on the $4,002 gambling
income and $15,500 IRA distribution, primarily because she had
actual knowledge of both amounts. At trial, respondent asserted
that petitioner could not be considered for relief under section
6015(f), since she had been granted partial relief under section
6015(c). In a supplemental memorandum respondent conceded that
petitioner could be considered for relief under such
circumstances. Nevertheless, respondent asserts that, taking
into consideration all the factors under section 6015(f),
petitioner is not entitled to relief.
Discussion
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). A spouse may seek relief from
joint and several liability under section 6015. A spouse may
qualify for relief from liability under section 6015(b), or, if
eligible, may allocate liability under section 6015(c). In
addition, if relief is not available under section 6015(b) or
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011