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Petitioner appealed the preliminary determinations by
submitting Forms 12509, Statement of Disagreement. On April 6,
2006, the Appeals Office, without any further explanation, issued
a final determination that sustained the preliminary
determinations with respect to 1996, 1998, 1999, 2001, and 2002.
The final determination granted partial relief of $3,267 under
section 6015(c) with respect to 2000 but found petitioner liable
for $704.88. Thereafter, petitioner timely filed a petition for
redetermination with the Court.
Discussion
Burden of Proof
Except as otherwise provided in section 6015, petitioner
bears the burden of proof with respect to her entitlement to
innocent spouse relief. See Rule 142(a); Alt v. Commissioner,
119 T.C. 306, 311 (2002), affd. 101 Fed. Appx. 34 (6th Cir.
2004).
Joint and Several Liability and Section 6015 Relief
Section 6013(d)(3) provides that if a joint return is filed,
the tax is computed on the taxpayers’ aggregate income, and
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.
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Last modified: March 27, 2008