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Limited Partnership was not reported on that return. In the
notice of deficiency, respondent determined a deficiency of
$1,043 attributable to the failure to report the partnership
income on petitioner’s 2003 return.
Discussion
Petitioner’s contention in this case is that his former wife
should be required to pay one-half of the deficiency and interest
attributable to the failure to report partnership income during
2003. The petition alleges that petitioner and his former wife
both shared the benefits of the partnership throughout their
marriage, she shared in the distribution of all assets including
the value of the limited partnership, and she had the ability to
pay “her fair share of the tax”.
Section 6013(d)(3) provides that, if a joint return is
filed, the tax is computed on the individuals’ aggregate income,
and liability for the resulting tax is joint and several. See
also sec. 1.6013-4(b), Income Tax Regs. A fundamental
characteristic of joint and several liability is that the
Internal Revenue Service (IRS), at its option, may proceed
against the taxpayers separately and may obtain a separate
judgment against each. See Dolan v. Commissioner, 44 T.C. 420
(1965). The decision to assess or not assess tax against one of
the spouses who filed a joint return does not prevent the IRS
from proceeding against the other. See id.; see also Kroh v.
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Last modified: March 27, 2008