- 6 -
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
this general rule.6
A taxpayer may be considered for relief under section
6015(f) where there is an unpaid tax or deficiency for which
relief is not available under section 6015(b) or (c).7 Sec.
6015(f)(2). Section 6015(f)(1) provides that a taxpayer may be
relieved from joint and several liability if it is determined,
after considering all facts and circumstances, that it is
inequitable to hold the taxpayer liable for the unpaid tax or
deficiency. This Court reviews the Commissioner’s denial of
relief pursuant to section 6015(f) under an abuse of discretion
standard. Butler v. Commissioner, 114 T.C. 276, 287-292 (2000).
6Sec. 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.
7A prerequisite to granting relief under sec. 6015(b) or (c)
is the existence of a tax deficiency or, as referred to in
various cases, an “understatement of tax”. Sec. 6015(b)(1)(B),
(c)(1); Block v. Commissioner, 120 T.C. 62, 65-66 (2003). The
requirement that a proposed or assessed deficiency be present
precludes petitioner from seeking relief in the instant case
under sec. 6015(b) or (c) for the underpayment of income tax
reported on the joint returns for the years at issue but not paid
at the time the returns were filed.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011