Teresa G. Butner - Page 19

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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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