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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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Last modified: March 27, 2008