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only $1,350, leaving a remaining tax of $2,633. The remaining
amount does not include the interest and penalties that had been
assessed or accrued.
The deficiency of $3,983 is attributable to a disallowed
earned income credit of $2,447, a $1,536 deficiency attributable
to Mae E. Word’s unreported wages of $4,960, unreported gambling
income of $3,400, and petitioner’s unreported pension income of
$1,149. The parties agree that petitioner is entitled to relief
of only $1,350 pursuant to section 6015(c). After application of
section 6015(c), petitioner is liable for $2,404 in income tax
for 1996.2 Further, after applying section 6015(c), respondent
has conceded that there is no addition to tax pursuant to section
6651(a)(2).
Discussion
In general, spouses filing joint Federal income tax returns
are jointly and severally liable for all taxes due. Sec.
6013(d)(3). Under certain circumstances, however, section 6015
provides relief from this general rule. Respondent has granted
partial relief pursuant to section 6015(c). Petitioner remains
liable for the tax attributable to the disallowed earned income
credit and the unreported pension income and for the interest
thereon. See Weiler v. Commissioner, T.C. Memo. 2003-255.
2 Petitioner had $229 of income tax withheld from his
pension.
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