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Spouse (Used in Conjunction with Form 8857, Request for Innocent
Spouse Relief) on May 22, 2006. Respondent evaluated her request
for relief and determined that petitioner is not entitled to
relief from joint and several liability for the deficiency and
penalty.
Discussion
Relief From Joint and Several Liability Under Section 6015
Generally, married taxpayers may elect to file a joint
Federal income tax return. Sec. 6013(a). After making the
election, each spouse is jointly and severally liable for the
entire tax due. Sec. 6013(d)(3). A spouse may seek relief from
joint and several liability under section 6015(b), or if
eligible, may allocate liability for the item giving rise to the
deficiency under section 6015(c) .
Where an individual elects to have section 6015(b) or (c)
apply, or in the case of an individual who requests equitable
relief under section 6015(f), section 6015(e) gives jurisdiction
to the Court “to determine the appropriate relief available to
the individual under this section”.
Except as otherwise provided in section 6015, the taxpayer
bears the burden of proof to show her entitlement to relief.
Rule 142(a); Alt v. Commissioner, 119 T.C. 306, 311 (2002), affd.
101 Fed. Appx. 34 (6th Cir. 2004).
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Last modified: November 10, 2007