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Determination Concerning Your Request for Relief under the
Equitable Relief Provision of Section 6015(f) denying petitioner
her request for relief from joint and several liability under
section 6015(f) for the years 1998 and 1999.
On June 27, 2005, the petition was filed with this Court
with respect to petitioner’s 1998 and 1999 taxable years.
Petitioner claims she is entitled to relief from joint and
several liability for those years under section 6015(f).
Pursuant to Rule 325 and King v. Commissioner, 115 T.C. 118
(2000), respondent served Mr. Christman with notice of this
proceeding and his right to intervene. Mr. Christman did not
file a notice of intervention and did not appear or participate
in the trial of this case.
Discussion
Generally, married taxpayers may elect to file a Federal
income tax return jointly. Sec. 6013(a). Each spouse filing a
joint return is jointly and severally liable for the accuracy of
the return and the entire tax due. Sec. 6013(d)(3). Under
certain circumstances, however, section 6015 provides relief to a
spouse from this general rule.4
4 Sec. 6015 applies to any liability for tax arising after
July 22, 1998, and to any liability for tax arising on or before
July 22, 1998, remaining unpaid as of such date. Internal
Revenue Service Restructuring and Reform Act of 1998, Pub. L.
105-206, sec. 3201(g), 112 Stat. 734, 740. The Tax Relief and
Health Care Act of 2006, Pub. L. 109-432, div. C, sec. 408, 120
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