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We are satisfied that petitioner filed a joint Federal
income tax return for 1999.
Each spouse filing a joint return is jointly and severally
liable for the accuracy of the return and for the entire tax due
for that year. Sec. 6013(d)(3). A spouse who has filed a joint
return may, however, seek relief from joint and several liability
by following the procedures established in section 6015. Sec.
6015(a).
A taxpayer may be entitled to relief under section 6015(b),
(c), or (f), and, except as otherwise provided in section 6015,
the taxpayer bears the burden of proving her entitlement to
relief. Rule 142(a); Alt v. Commissioner, 119 T.C. 306, 311
(2002), affd. 101 Fed. Appx. 34 (6th Cir. 2004).
With respect to elections under section 6015(b) and (c),
section 6015(e) grants this Court jurisdiction “to determine the
appropriate relief available”. In contrast, we review denial of
relief under section 6015(f), which permits the Commissioner to
grant equitable relief, for abuse of discretion. Fernandez v.
Commissioner, 114 T.C. 324, 330-333 (2000); Butler v.
Commissioner, 114 T.C. 276, 292 (2000).
Section 6015(b)
Section 6015(b)(1) provides for relief from liability for
tax attributable to an understatement if all five conditions set
out in section 6015(b)(1)(A) through (E) are satisfied.
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Last modified: November 10, 2007