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of petitioner and Mr. Butner for the taxable years 1994, 1995,
1998, and 1999.
Section 6015(a)(1) provides that a spouse who made a
joint return may elect to seek relief from joint and several
liability under section 6015(b) (dealing with relief from
liability for an understatement of tax with respect to a joint
return). Section 6015(a)(2) provides that a spouse who is
eligible to do so may elect to limit that spouse's liability for
any deficiency with respect to a joint return under section
6015(c). Relief from joint and several liability under section
6015(b) or (c) is available only with respect to a deficiency for
the year for which relief is sought. Sec. 6015(b)(1)(D) and
(c)(1); see H. Conf. Rept. 105-599, at 252-254 (1998), 1998-3
C.B. 747, 1006-1008. If relief is not available under either
section 6015(b) or (c), an individual may seek equitable relief
under section 6015(f), which may be granted by the Commissioner
of Internal Revenue (Commissioner) in the Commissioner’s discre-
tion.
Section 6015(b)
Section 6015(b) provides a spouse relief for an "understate-
ment" (as defined in section 6662(d)(2)(A))10 of tax in a joint
income tax return that is attributable to erroneous items of the
10Sec. 6662(d)(2)(A) defines the term “understatement” as
the excess of the amount of tax required to be shown in the tax
return over the amount of tax shown in such return.
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Last modified: November 10, 2007