Emily Velez - Page 8




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               Relief under section 6015(b) or (c) is premised on the                 
          existence of a deficiency or an understatement of tax.  Sec.                
          6015(b)(1)(B) and (c)(1); Washington v. Commissioner, 120 T.C.              
          137, 145 (2003); Block v. Commissioner, 120 T.C. 62, 65-66                  
          (2003).  This case does not involve a deficiency or an                      
          understatement of tax, and relief under section 6015(b) and (c)             
          is not available to petitioner.                                             
               Petitioner takes an “alternative position” in which she                
          argues that she is entitled to allocate liability under section             
          6015(f) in a manner analogous to section 6015(c) relief for a               
          deficiency or underpayment.  She bases her argument on language             
          in H. Conf. Rept. 105-599, at 250 (1998), 1998-3 C.B. 747, 1004,            
          that indicates that a proposed Senate amendment to H.R. 2676,               
          105th Cong., 2d Sess., sec. 3201 (1998), would have allowed                 
          allocation in underpayment cases.  As the report makes clear,               
          however, that amendment was not accepted.  H. Conf. Rept. 105-              
          599, supra at 251, 1998-3 C.B. at 1005.  The Court must follow              
          the statute as written, not as it might have been written.                  
               The IRS may relieve an individual from joint and several               
          liability under section 6015(f) if, taking into account all the             
          facts and circumstances, it is inequitable to hold the taxpayer             
          liable for any unpaid tax or deficiency and she does not qualify            
          for relief under section 6015(b) or (c).                                    








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