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relief was being disallowed because petitioner filed her claim
more than 2 years after the first collection activity.
Similarly, respondent’s Appeals Office determined that
petitioner’s claim was untimely and, in a letter dated November
4, 2004, disallowed petitioner’s request for section 6015 relief
regarding taxable year 1997.
On January 31, 2005, petitioner timely filed a petition with
this Court seeking a review of respondent’s determination denying
her request for section 6015 relief. Respondent’s counsel
determined that petitioner’s request for section 6015 relief was
timely and asked the innocent spouse unit to determine whether
petitioner was entitled to relief. On August 12, 2005,
respondent’s innocent spouse unit determined that petitioner was
not entitled to relief under section 6015(b), (c), or (f) because
petitioner had actual knowledge of the omitted income giving rise
to the deficiency and, by not reviewing the return, she did not
satisfy her duty to inquire.
Discussion
In general, spouses filing a joint return are jointly and
severally liable for the accuracy of the return and for the full
tax liability. Sec. 6013(d)(3). Section 6015(b), (c), and (f)
provide exceptions to the general rule in certain circumstances.
Section 6015 applies to liabilities arising after July 22, 1998,
and to liabilities arising on or before July 22, 1998, that
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