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assessment of those amounts has occurred. Thus, for purposes of
section 7463(f)(1), it is appropriate to include unassessed
interest and penalties that have accrued on amounts for which the
taxpayer seeks relief when determining whether the amount of
relief sought exceeds $50,000.
We note that the amount of relief sought in a section
6015(e) spousal relief case can include both paid and unpaid
taxes, interest, and penalties. See section 6015(g), which
generally provides for spousal relief in the form of a credit or
refund of taxes paid except for the relief available under
subsection (c).6
Considering the nature of the relief available under section
6015, we hold that the phrase “amount of relief sought” in
section 7463(f)(1) encompasses the amount of paid and unpaid tax,
interest, and penalties, including accrued but unassessed
interest and penalties, for which relief is sought.
The amount of tax, interest, and penalties for which
petitioner seeks relief does not exceed $50,000 for any single
year, but the total for all years does exceed $50,000.
Therefore, we must next decide whether the amount of relief
sought should be determined on a per-year basis or on the basis
of the total amount of relief sought for all years. In a
6 Petitioner is seeking relief from unpaid tax reported on
joint returns and is not seeking a refund.
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Last modified: November 10, 2007