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herself and her spouse. The Appeals officer did not address in
the Appeals memo the information petitioner provided about the
lack of support from her new husband.
If petitioner had filed separate returns for the years in
issue, then on the basis of the income reported on her Forms W-2,
Wage and Tax Statement, she would have had no tax due and would
have been entitled to refunds.
OPINION
A. Background
If husband and wife file a joint Federal income tax return,
they are jointly and severally liable for the tax due. Sec.
6013(d)(3); Butler v. Commissioner, 114 T.C. 276, 282 (2000).
However, a spouse may qualify for relief from joint liability
under section 6015(b) or (c) if various requirements are met.
The parties agree that petitioner does not qualify for relief
under section 6015(b) or (c).
If relief is not available under section 6015(b) or (c), the
Commissioner may relieve an individual of liability for any
unpaid tax if, taking into account all the facts and
circumstances, it would be inequitable to hold the individual
liable. Sec. 6015(f). This Court has jurisdiction to review a
denial of equitable relief under section 6015(f). Sec. 6015(e).
We review the Commissioner’s denial of relief for abuse of
discretion. Jonson v. Commissioner, 118 T.C. 106, 125 (2002),
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