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Collins. At the time that she signed the 1999 return, petitioner
was aware of the financial difficulties with Collins’s business
and did not know how Collins would be able to pay the tax
liability stated on the return. Petitioner’s father died in
November 2000.
At some point after his divorce from petitioner, Collins
filed for bankruptcy. In late 2003, petitioner completed,
signed, and filed with the Internal Revenue Service Form 8857,
Request for Innocent Spouse Relief, and Form 12510, Questionnaire
for Requesting Spouse. On Form 12510, petitioner reported net
income exceeding specified expenses by more than $1,000 per
month. Petitioner’s request for relief was denied in full on
March 31, 2005.
Discussion
Generally, married taxpayers may elect to file a joint
Federal income tax return. Sec. 6013(a). When a husband and
wife elect to file a joint Federal income tax return, they are
jointly and severally liable for the entire tax due on that
return. Sec. 6013(d)(3); Butler v. Commissioner, 114 T.C. 276,
282 (2000). However, section 6015 provides for relief for a
requesting spouse from joint and several liability in certain
circumstances. Because this case involves only an underpayment
of tax shown on a return, only section 6015(f) applies. Petrane
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