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the extent such liability is attributable to such
understatement.” Sec. 6015(b)(1) (emphasis added). Under
section 6015(c)(1), a qualifying individual may elect relief from
liability for the amount of any deficiency that exceeds the
portion of the deficiency properly allocable to the electing
individual. Hopkins v. Commissioner, 121 T.C. 73, 80 (2003).
Section 6015(f) serves as a catchall for equitable relief should
the requesting spouse not qualify under subsection (b) or (c).
Section 6015(f) provides:
SEC. 6015(f). Equitable Relief.--Under procedures
prescribed by the Secretary, if--
(1) taking into account all the facts
and circumstances, it is inequitable to hold
the individual liable for any unpaid tax or
any deficiency (or any portion of either);
and
(2) relief is not available to such
individual under subsection (b) or (c),
the Secretary may relieve such individual of such
liability. [Emphasis added.4]
Subsection (f) does not mention interest and penalties; however,
interest and penalties are generally treated as tax, and any
4 Subsecs. (b) and (c) of sec. 6015 apply only in the case
of “an understatement of tax” or “any deficiency” in tax and do
not apply in the case of underpayments of tax reported on joint
tax returns. Sec. 6015(b)(1)(B) and (c)(1); Hopkins v.
Commissioner, 121 T.C. 73, 88 (2003). Sec. 6015(f) applies to
“unpaid tax”. Petitioner is seeking relief from the unpaid taxes
reported on joint returns plus interest and penalties. As a
result, sec. 6015(f) provides the only potential relief available
to petitioner.
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Last modified: November 10, 2007