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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.
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Last modified: May 25, 2011