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separated to elect to have his or her tax liability calculated
proportionately as if separate returns had been filed.
Subsection (f) confers discretion upon the Commissioner to grant
equitable relief, based on all facts and circumstances, as
follows:
SEC. 6015. RELIEF FROM JOINT AND SEVERAL LIABILITY ON
JOINT RETURN.
(f) Equitable Relief.--Under procedures prescribed
by the Secretary, if--
(1) taking into account all the facts and
circumstances, it is inequitable to hold the
individual liable for any unpaid tax or any
deficiency (or any portion of either); and
(2) relief is not available to such
individual under subsection (b) or (c),
the Secretary may relieve such individual of such
liability.
The Court reviews a denial of relief under section 6015(f)
for abuse of discretion; i.e., whether respondent’s determination
was arbitrary, capricious, or without sound basis in law or fact.
Jonson v. Commissioner, 118 T.C. 106, 125 (2002), affd. 353 F.3d
1181 (10th Cir. 2003); Butler v. Commissioner, 114 T.C. 276, 292
(2000). Except as otherwise provided in section 6015, the
taxpayer generally bears the burden of proving such an abuse of
discretion. Rule 142(a); Alt v. Commissioner, 119 T.C. 306, 311
(2002), affd. 101 Fed. Appx. 34 (6th Cir. 2004); Jonson v.
Commissioner, supra at 113.
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Last modified: November 10, 2007