- 4 - jointly and severally liable for the taxes due thereon. Sec. 6013(d)(3). Section 6015 provides relief from liability for filers of joint returns in some circumstances. Under section 6015(b), a spouse may seek relief for understatements of tax attributable to certain erroneous items on a return. Under section 6015(c), the tax liability may be apportioned between two former or separated spouses. These provisions apply when there is a deficiency in tax. Petitioner was successful in obtaining relief under section 6015(c) for the deficiency respondent determined. In cases of underpayment, section 6015(f) applies. 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 hold the taxpayer liable for the unpaid tax, and relief is not available under section 6015(b) or (c). If relief is denied, then to prevail the taxpayer must prove that the Commissioner’s denial of equitable relief from joint liability under section 6015(f) was an abuse of discretion. Butler v. Commissioner, 114 T.C. 276, 287-292 (2000). The Court defers to the Commissioner’s determination unless it is arbitrary, capricious, or without sound basis in fact. Jonson v. Commissioner, 118 T.C. 106, 125 (2002), affd. 353 F.3d 1181 (10th Cir. 2003). Whether the Commissioner’s determination was an abuse of discretion is a question of fact.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011