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Relief Under Section 6015(b)
Section 6015(b) provides relief from joint and several
liability for tax (including interest, penalties, and other
amounts) to the extent that such liability is attributable to an
understatement of tax. To be eligible for relief, the requesting
spouse must satisfy the following five elements of section
6015(b)(1):
(A) A joint return has been made for a
taxable year;
(B) on such return there is an
understatement of tax attributable to erroneous
items of one individual filing the joint return;
(C) the other individual filing the joint
return establishes that in signing the return he
or she did not know, and had no reason to know,
that there was such understatement;
(D) taking into account all the facts and
circumstances, it is inequitable to hold the other
individual liable for the deficiency in tax for
such taxable year attributable to such
understatement; and
(E) the other individual [makes a valid
election] * * *.
Respondent concedes that petitioner has satisfied the
requirements under subparagraphs (A) and (B) of section
6015(b)(1). At issue are the requirements under subparagraphs
(C), (D), and (E) of section 6015(b)(1).
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Last modified: November 10, 2007