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He did not file a notice of intervention and did not appear or
participate in the trial of this case.
A taxpayer may petition this Court for review of the
Commissioner’s determination denying relief under section 6015.
Sec. 6015(e)(1)(A). The petition was filed timely in response to
the Final Notices that denied petitioner’s request for section
6015 relief from her income tax liabilities for the years at
issue. Thus, the Court has jurisdiction to review the
Commissioner’s denial of section 6015 relief for 2002 and 2003.
Generally, married taxpayers may elect to file a Federal
income tax return jointly. Sec. 6013(a). Each spouse filing a
joint return is jointly and severally liable for the accuracy of
the return and the entire tax due. Sec. 6013(d)(3). Under
certain circumstances, however, section 6015 provides relief from
joint liability. Section 6015 applies to any liability for tax
arising after July 22, 1998, and to any liability for tax arising
on or before July 22, 1998, remaining unpaid as of such date.
Internal Revenue Service Restructuring and Reform Act of 1998,
Pub. L. 105-206, sec. 3201(g), 112 Stat. 740.
In general terms, there are three avenues of relief under
section 6015: Section 6015(b) provides relief with respect to
certain erroneous items on the return, section 6015(c) provides
for a separation of liability for separated taxpayers, and
section 6015(f) more broadly confers on the Secretary discretion
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Last modified: May 25, 2011