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her son (although this expense was expected to end the following
school year when her son would start kindergarten), and payments
to a live-in nanny of $270 a week. Petitioner’s monthly expenses
also included food, clothing for her and the children, vehicle
expenses, and homeowners’ association dues.
Respondent has not determined a deficiency in income tax
against petitioner or Mr. Barrera for taxable year 1998, 1999, or
2000. As of the date of trial in this case, petitioner’s
outstanding liabilities for underpayments of income taxes (and
additions to tax and interest) totaled $5,314.93 for taxable year
1998, $4,030.65 for taxable year 1999, and $3,836.82 for taxable
year 2000.10
Discussion
In general, married taxpayers filing a joint Federal income
tax return are each fully responsible for the accuracy of the
return and jointly and severally liable for the entire tax due.
Sec. 6013(d)(3); Butler v. Commissioner, 114 T.C. 276, 282
(2000). Section 6015, however, may provide relief from joint and
several liability under certain limited circumstances. Because
the relief sought in this case is from liabilities for taxes
10 The outstanding tax liabilities for taxable years 1998,
1999, and 2000 remained unpaid as of Dec. 20, 2006. Accordingly,
this Court has jurisdiction under sec. 6015(e)(1) to determine
the appropriate relief available to petitioner under sec. 6015(f)
with respect to those liabilities. See Tax Relief and Health
Care Act of 2006, Pub. L. 109-432, div. C, sec. 408, 120 Stat.
3061.
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Last modified: November 10, 2007