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child tax credit.4 Reductions in the amounts of allowable
credits, after taking into account the tax refund that had
already been made, resulted in a 2004 tax liability of $771
which, together with interest as of August 7, 2006 (the date
respondent issued a notice of deficiency for 2004), amounted to
$842.
Neither petitioner nor Mr. Olivas petitioned this Court for
redetermination of the deficiency for 2004.
Petitioner requested innocent spouse relief under section
6015 on January 9, 2006. Respondent issued a final notice of
determination denying petitioner’s request on August 14, 2006.
Discussion
Married couples may choose to file their Federal income tax
returns jointly. Sec. 6013(a). Couples filing joint returns are
jointly and severally liable for the taxes due thereon. Sec.
6013(d)(3). Section 6015 provides relief from liability for
filers of joint returns in some circumstances. One such
circumstance is set forth in section 6015(b)(1).
To qualify for relief pursuant to section 6015(b)(1), the
requesting spouse must establish that: (1) A joint return was
filed; (2) there was an understatement of tax attributable to
4The same results flowed from inclusion in income of the
retirement distribution with respect to which the amended return
was filed. The $143 payment that accompanied the amended return
represented payment for the increase in tax due as a consequence
of the aforesaid retirement distribution.
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