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As outlined above, the evidence indicates the fraudulent
intent of both petitioner and Mrs. Kosinski with regard to the
overstatement of cost of goods sold and understatement of their
taxable income for 1997. Petitioners have not proven that any
part of the underpayments was not attributable to fraud. See
sec. 6663(b). On consideration of the entire record, we conclude
that petitioners are liable for the fraud penalty determined
under section 6663(a).
Section 6015 Relief
Generally, married taxpayers may elect to file a joint
Federal income tax return. Sec. 6013(a). After making the
election, each spouse is fully responsible for the accuracy of
the return and jointly and severally liable for the entire tax
due for that year. Sec. 6013(d)(3); Butler v. Commissioner, 114
T.C. 276, 282 (2000). A spouse (requesting spouse) may, however,
seek relief from joint and several liability by following
procedures established in section 6015. Sec. 6015(a). A
requesting spouse may seek relief from liability under section
6015(b) or, if eligible, may allocate liability according to
provisions under section 6015(c). Sec. 6015(a). If relief is
not available under section 6015(b) or (c), an individual may
seek equitable relief under section 6015(f). Section 6015(f)
permits relief from joint and several liability where “it is
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