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the return or found to be owing. Sec. 6013(d)(3). In certain
situations, however, a joint return filer can avoid such joint
and several liability by qualifying for relief therefrom under
section 6015.
Relief Available Under Section 6015(f)
Section 6015 provides relief from joint liability by
providing the taxpayer with three avenues for obtaining relief:
(1) Section 6015(b) provides full or apportioned relief with
respect to understatements of tax attributable to certain
erroneous items on the return; (2) section 6015(c) provides
relief for a portion of an understatement of tax for taxpayers
who are separated or divorced; and (3) section 6015(f)
(potentially the broadest of the three avenues and the avenue
pertinent to the issue in this case) confers upon the Secretary
discretion to grant equitable relief for taxpayers who otherwise
do not qualify for relief under section 6015(b) or (c). As there
is no understatement of tax at issue, neither section 6015(b) nor
(c) applies. Therefore, we must consider the equitable relief
provisions of section 6015(f).
Section 6015(f), as amended, 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 hold the taxpayer liable for
the unpaid tax, and relief is not available under section 6015(b)
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