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other spouse.
In the present case, petitioner does not seek relief from an
understatement in any of the income tax returns that she and Mr.
Butner jointly filed for the taxable years 1994, 1995, 1998, and
1999, respectively. Rather, she seeks relief from the respective
self-employment taxes that were shown due in such returns and
that were not paid when she and Mr. Butner filed those returns.
Because there is no understatement of tax for any of the taxable
years 1994, 1995, 1998, and 1999, relief is not available to
petitioner under section 6015(b). See Washington v. Commis-
sioner, 120 T.C. 137, 146 (2003); see also Hopkins v. Commis-
sioner, 121 T.C. 73, 88 (2003).
Section 6015(c)
A taxpayer may elect to seek relief under section 6015(c) if
(1) at the time of making the election, the taxpayer was no
longer married to, or was legally separated from, the person with
whom the joint return was filed, or (2) for the 12-month period
preceding the time of making the election the taxpayer did not
live with such person. If a taxpayer elects relief under section
6015(c), such taxpayer’s “liability for any deficiency which is
assessed with respect to the return shall not exceed the portion
of such deficiency properly allocable to the individual” under
section 6015(d). Relief is not available under section 6015(c)
with respect to an unpaid liability reported in a return.
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Last modified: November 10, 2007