Debra Anne Banderas - Page 10

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          with respect to liability for taxes arising or remaining unpaid             
          on or after the December 20, 2006, date of enactment.  Id.                  
               Once again, in light of the change in the law, the Court on            
          December 26, 2006, issued an order directing the parties to show            
          cause why the earlier dismissal for lack of jurisdiction should             
          not be vacated.  Respondent filed a response confirming that                
          petitioner’s liabilities for the relevant years remain unpaid and           
          that the Court now has jurisdiction to review the underlying                
          determination.  The Court issued an order vacating the                      
          October 24, 2006, dismissal on January 11, 2007.  This matter is            
          now in a posture to be addressed on the merits.                             
               As a general rule, section 6013(d)(3) provides that “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 full or partial relief available to all              
          joint filers and similar to, but less restrictive than, that                
          previously afforded by former section 6013(e), which was repealed           
          for taxes remaining unpaid as of July 22, 1998, or arising after            
          that date.  Subsection (c) permits a taxpayer who has divorced or           

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Last modified: November 10, 2007