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liability for the resulting tax is joint and several. See also
sec. 1.6013-4(b), Income Tax Regs. But the IRS may relieve a
taxpayer from joint and several liability under section 6015 in
certain circumstances.
Section 6015(b): Full or Apportioned Relief
Section 6015(b) provides full or apportioned relief for “an
understatement of tax”. Sec. 6015(b)(1)(B) and (2). Because
petitioner’s liabilities resulted from underpayments of the tax
shown due on petitioner’s joint returns, not understatements of
tax, petitioner does not qualify for relief under section
6015(b). See Washington v. Commissioner, 120 T.C. 137, 146
(2003). Accordingly, respondent’s determinations are sustained
to the extent that they deny relief under section 6015(b) for
each year.
Section 6015(c): Relief for Taxpayers No Longer Married, Legally
Separated, or Not Living Together
Section 6015(c) provides relief from joint and several
liability for spouses who filed a joint return if they are no
longer married, are legally separated, or have lived apart for a
12-month period. Section 6015(c)(1) provides proportionate
relief for “any deficiency which is assessed with respect to the
return”. Relief is not available under section 6015(c) with
respect to an unpaid liability for the tax reported on the
return. See id.
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Last modified: March 27, 2008