- 4 -
OPINION
Spouses filing a joint Federal income tax return are
generally jointly and severally liable for tax found to be
owning. Sec. 6013(d)(3); Butler v. Commissioner, 114 T.C. 276,
282 (2000). However, it is possible for an individual filing a
joint return to be relieved of joint and several liability.
Section 6015 prescribes three types of relief: (1) Full or
apportioned relief under section 6015(b), (2) proportionate
relief under section 6015(c), and (3) equitable relief under
section 6015(f). Petitioner claims entitlement to one or all of
these types of relief. Except as otherwise provided in section
6015, petitioner bears the burden of proving that claim. See Alt
v. Commissioner, 119 T.C. 306, 311 (2002), affd. 101 Fed. Appx.
34 (6th Cir. 2004); see also Rule 142(a)(1).
To qualify for relief under section 6015(b), a requesting
spouse needs to satisfy the requirements of section 6015(b)(1).
Under section 6015(b)(1), relief may be granted under section
6015(b) if the following requirements are met: (1) A joint
return has been made for the taxable year, (2) on such return
there is an understatement of tax attributable to erroneous items
of one individual filing the joint tax return, (3) the spouse
seeking relief establishes that in signing the return he or she
did not know, nor have reason to know, that there was an
understatement of tax, and (4) taking into account all of the
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: November 10, 2007