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Rule 325 and King v. Commissioner, 115 T.C. 118 (2000), served
notice of this proceeding on intervenor. Intervenor filed a
Notice of Intervention on April 26, 2004, and he testified at the
trial to object to the relief sought by petitioner. Intervenor
has conceded the deficiency determination. In his intervention,
and at trial, intervenor testified that petitioner knew of the
IRA withdrawals during the year at issue because they were
deposited in their joint bank account and used for home
improvements, debts, and a downpayment on a car for petitioner.
Except as otherwise provided in section 6015, petitioner bears
the burden of proof. Rule 142(a); Alt v. Commissioner, 119 T.C.
306, 311 (2002), affd. 101 Fed. Appx. 34 (6th Cir. 2004).
Generally, spouses filing joint Federal income tax returns
are jointly and severally liable for the taxes due thereon. Sec.
6013(d)(3). Under certain circumstances, however, section 6015
provides relief from this general rule.2 Section 6015 applies to
any liability for tax arising after July 22, 1998, and to any
liability for tax arising on or before July 22, 1998, but
remaining unpaid as of such date. Internal Revenue Service
2Sec. 6015 was enacted as part of the Internal Revenue
Service Restructuring and Reform Act of 1998 (RRA 1998), Pub. L.
105-206, sec. 3201, 112 Stat. 734. Prior to the enactment of
sec. 6015, relief from the imposition of joint and several
liability for spouses filing joint returns was available under
sec. 6013(e).
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