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Petitioner reported wage income of $83,085 for 2005 and
$89,354 for 2006. A total tax liability of approximately
$5,007.83 remains unpaid for 1996, and approximately $2,872.41
remains unpaid for 1997.
Discussion
Except as otherwise provided in section 6015, petitioner
bears the burden of proof with respect to her entitlement to
relief under section 6015. 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.
To obtain relief from joint and several liability, a spouse
must qualify under section 6015(b) or, if eligible, allocate
liability under section 6015(c). In addition, if relief is not
available under section 6015(b) or (c), a spouse may seek
equitable relief under section 6015(f). Fernandez v.
Commissioner, 114 T.C. 324, 329-331 (2000); Butler v.
Commissioner, 114 T.C. 276, 287-292 (2000).
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