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without sound basis in fact or law. Woodral v. Commissioner, 112
T.C. 19, 23 (1999); Keller v. Commissioner, T.C. Memo. 2006-166;
Fowler v. Commissioner, T.C. Memo. 2004-163.
Petitioner did not propose any collection alternatives to
the Appeals officer, did not provide requested documentation to
him, and failed to state in her Form 12153 why she did not agree
with the notice of Federal tax lien. The sole issue that
petitioner raised was her entitlement to relief under section
6015(f).
II. Petitioner’s Request for Relief Under Section 6015(f)
Generally, married taxpayers may elect to file a joint
Federal income tax return. 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 for that year. Sec.
6013(d)(3). A spouse who has made a joint return may, however,
seek relief from joint and several liability by following
procedures established in section 6015. Sec. 6015(a).
In cases of underpayment, section 6015(f) applies.4 Section
6015(f) provides, in part, that a taxpayer may be relieved from
joint and several liability if it is determined that, taking into
account all the facts and circumstances, it is inequitable to
4 Sec. 6015(b) and (c) applies only when there is an
understatement of tax or a deficiency in tax. See Hopkins v.
Commissioner, 121 T.C. 73, 88 (2003). Because there is no
understatement of tax or deficiency here, these subsections do
not apply.
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Last modified: November 10, 2007