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married in June 1992, when she was pregnant with their second
child, born the next year. They were divorced in May 2001.
Petitioner and his former spouse filed a joint Federal
income tax return for each year in issue. The illegal income is
not included in the income reported on any of those returns.
Petitioner was not aware of his former spouse’s involvement in
the above-described scheme at the time he signed any of those
income tax returns.
Petitioner agrees that for each year in issue, respondent
has properly determined the amount of the deficiency attributable
to the omission of the illegal income. Nevertheless, according
to petitioner, he should be relieved from liability for those
deficiencies under section 6015.
Discussion
In general, spouses filing a joint Federal income tax return
are jointly and severally responsible for the full income tax
liability ultimately determined with respect to the year for
which the return was filed. Sec. 6013(d)(3); Butler v.
Commissioner, 114 T.C. 276, 282 (2000). “Section 6015, however,
provides various means by which a spouse can be relieved of this
joint and several obligation.” Alt v. Commissioner, 119 T.C.
306, 311 (2002), affd. 101 Fed. Appx. 34 (6th Cir. 2004).
One means is provided in section 6015(c). Upon election of
its application by the taxpayer, that section limits an
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