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signature page to the electronically filed Federal income tax
return for 1999. Intervenor also claims that petitioner knew
that the income from her pension was taxable and that he received
the benefit of an overpayment refund attributable to that income
for 1999.
Discussion
Except as otherwise provided in section 6015, petitioner
bears the burden of proof. See Rule 142(a); Alt v. Commissioner,
119 T.C. 306, 311 (2002), affd. 101 Fed. Appx. 34 (6th Cir.
2004).
Generally, spouses filing joint Federal income tax returns
are jointly and severally liable for the taxes due thereon. Sec.
6013(d)(3). Section 6015 provides three avenues for relief from
that liability to a taxpayer who has filed a joint return: (1)
Section 6015(b) allows relief for understatements of tax
attributable to certain erroneous items on a return; (2) section
6015(c) provides relief for a portion of an understatement of tax
to taxpayers who are separated or divorced; and (3) section
6015(f) more broadly confers on the Secretary discretion to grant
equitable relief to taxpayers who otherwise do not qualify under
section 6015(b) or (c).
The first avenue for relief is section 6015(b). Under
section 6015(b), the Court may grant a taxpayer full or
apportioned relief from joint and several liability for an
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