- 4 -
were paid from the joint bank account. Petitioner and Mr. Gonce
both wrote checks from the joint bank account during the years in
issue, and petitioner reviewed their monthly bank statements and
balanced their checkbooks at least sometimes. Petitioner made
deposits, wrote checks, and withdrew funds from the joint bank
account during the years in issue. During their marriage,
petitioner knew that Mr. Gonce always bought on credit and that
he and petitioner regularly spent more money than they earned.
Pursuant to petitioner’s and Mr. Gonce’s divorce decree,
petitioner received sole title to the Gonces’ house by quitclaim
deed. The divorce decree also divided the Gonces’ joint tax
liabilities, requiring each spouse to pay one-half of their total
tax liabilities at the time of the divorce.
OPINION
Generally, married taxpayers may elect to file a joint
Federal income tax return. Sec. 6013(a). When a husband and
wife elect to file a joint Federal income tax return, they are
jointly and severally liable for the entire tax due on that
return. Sec. 6013(d)(3); Butler v. Commissioner, 114 T.C. 276,
282 (2000). However, section 6015 provides for relief for a
requesting spouse from joint and several liability in certain
circumstances. Section 6015(b) provides general relief from
joint and several liability if certain requirements are met, and
section 6015(c), if applicable, provides for an allocation of
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: March 27, 2008