§3201 — Rate of tax

Section 6511(h) effectively overruled the result reached by the Supreme Court in Brockamp and allowed for equitable tolling of the section 6511 limitations period when taxpayers were unable to manage their financial affairs.

3201(g), 112 Stat. 740. Section 6015 does not apply if the tax was paid in full on or before July 22, 1998.

3201(g), 112 Stat. 685, 740. Section 6015 does not apply if the tax was paid in full on or before July 22, 1998.

3201(g), 112 Stat. 740. Section 6015 does not apply if the tax was paid in full on or before July 22, 1998.

Consequently, we hold that respondent is entitled to judgment as a matter of law that petitioners are not eligible for relief under section 6015 with regard to their tax liability for 1980.

15 applies to any liability for tax arising after July 22, 1998, and to any liability for tax arising on or before July 22, 1998, but “remaining unpaid” as of that date. Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, sec. 3201(g), 112 Stat. 740. Section 6015 does not apply if the tax was paid in full on or before July 22, 1998. Washington v. Commissioner, 120 T.C. 137, 145 (2003)(citing Brown v. Commissioner, T.C. Memo. 2002-187). If a taxpayer’s request for reli

ner, for respondent. MEMORANDUM OPINION LARO, Judge: Respondent moves the Court for entry of decision. We must decide whether in the circumstances of this case the Internal Revenue Service Restructuring and Reform Act of 1998 (RRA), Pub. L. 105-206, sec. 3201, 112 Stat. 685, 734, allows a nonelecting spouse to seek judicial review of - 2 - respondent’s determination to grant the electing spouse relief from joint liability on a joint return. We hold it does. Unless otherwise indicated, section re

5(c), I.R.C. When T thereafter refused to sign a stipulated decision based on these agreements, R filed a motion for entry of decision. T contends that provisions of the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, sec. 3201, 112 Stat. 685, 734, confer 'SERVED MAY 1 8 2000 - 2 - upon him, as the nonelecting spouse, a right to litigate in challenge of a decision by R to grant relief under sec. 6015, I.R.C., to the electing spouse. Held: T, the nonelecting spouse

§ 3201.11 We accept arguendo solely for purposes of our analysis the Commissioner’s legal conclusion. We go on to consider whether the factual foundations applicable to that conclusion are correct. The Commissioner assessed all but one of Mr. Garcia’s liabilities between March 26, 2007, and August 23, 2010. Absent any extension, the section 6502(a)

also 52 Section 6015(b) was enacted as part of the Internal Revenue Service Restructuring and Reform Act of 1998, which simultaneously repealed section 6013(e). See Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. No. 105- 206, § 3201, 112 Stat. 685, 734–40. However, some of the conditions for relief under section 6015(b) are “virtually identical” to those found in the former section 6013(e), see Jonson v. Commissioner, 118 T.C. 106, 119 (2002), aff’d, 353 F.3d 1181 (10th C

6015, a spouse may be granted relief from joint and several liability if certain conditions are met. Section 6015 was enacted on July 22, 1998, as part of the Internal Revenue Service Restructuring and Reform Act of 1998 (RRA), Pub. L. No. 105-206, § 3201, 112 Stat. 685, 734–40. It applies to “any liability for tax arising after the date of the enactment of this Act and any liability for tax arising on or before such date but remaining unpaid as 8 of such date.” RRA § 3201(g), 112 Stat. at 740.

ourt or onto complaints for refund filed in a U.S. district court. See Corson, 114 T.C. at 358. Congress liberalized the innocent-spouse-relief provisions again as part of the IRS Restructuring and Reform Act of 1998 (RRA 1998), Pub. L. No. 105-206, § 3201, 112 Stat. 685, 734 (codified as amended at § 6015). Under new section 6015, relief was available even if the 7 On appeal, the Sixth Circuit noted that “‘trickery’ or ‘deliberate deception,’ employed by [a] husband to obtain his wife’s signatu

ate the requesting spouse reasonably believed the return was filed, the 5July 22, 1998, was the date ofenactment ofthe legislation that added sec. 6015 to the Code. Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. No. 105-206, sec. 3201, 112 Stat. at 734. - 16 - [*16] requesting spouse knew or had reason to know that the nonrequesting spouse would not or could not pay the tax liability at that time or within a reasonable period oftime after the filing ofthe return", (4) "[w

ate the requesting spouse reasonably believed the return was filed, the 5July 22, 1998, was the date ofenactment ofthe legislation that added sec. 6015 to the Code. Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. No. 105-206, sec. 3201, 112 Stat. at 734. - 16 - [*16] requesting spouse knew or had reason to know that the nonrequesting spouse would not or could not pay the tax liability at that time or within a reasonable period oftime after the filing ofthe return", (4) "[w

at 740; see also Internal Revenue Manual pt.

3202 (West 2001) provides that certain types ofdocuments are exempt from the State tax, including "[d]eeds between * * * parent and child * * * without actual consideration therefor".

Sec. 6015 applies to tax liabilities arising after July 22, 1998, and to tax liabilities arising on or before July 22, 1998, that remain unpaid as ofsuch date. See Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. No. 105-206, sec. 3201(g), 112 Stat. at 740. - 18 - petition in t is Court. Sec. 6015(e). We-address petitioner's request for relief under sectidn 6015(b), (c), and (f) in turn. A. Section 6015(b) Secti n 6015(b) authorizes the Secretaryis to grant reliefifthe tax

Sec. 6015 applies to tax liabilities arising after July 22, 1998, and to tax liabilities arising on or before July 22, 1998, that remain unpaid as ofsuch date. See Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. No. 105-206, sec. 3201(g), 112 Stat. at 740. - 18 - petition in t is Court. Sec. 6015(e). We-address petitioner's request for relief under sectidn 6015(b), (c), and (f) in turn. A. Section 6015(b) Secti n 6015(b) authorizes the Secretaryis to grant reliefifthe tax

Sec. 6015 applies to tax liabilities arising after July 22, 1998, and to tax liabilities arising on or before July 22, 1998, but remaining unpaid as of such date. Internal Revenue Service Restructuring and Reform Act of 1998 (RRA), Pub. L. 105- 206, sec. 3201(g), 112 Stat. 740. - 13 - Rept. 105-599, at 252-254 (1998), 1998-3 C.B. 747, 1006-1008. If relief is not available under either section 6015(b) or (c), an individual may seek equitable relief under section 6015(f). Petitioner contends that

f review in section 6015(f) cases, is misplaced in the light of the amendment to section 6015(e)(1) by the Tax Relief and Health Care Act of 2006, Pub . L . 109-432, div . C, sec . 408(a), 120 Stat . 3061 . After Congress enacted section 6015 in RRA sec. 3201, Butler v . Commissioner, supra , was the first Tax Court case to consider the Court's jurisdiction to review the Co issioner's denial of - 46 - relief under section 6015(f) .2 In Butler v . Commissioner, supra at 289, the Court faced the i

sec . 3201(a), 112 Stat . 734, repealed sec . 6013(e) and replaced it with sec . 6015 . Sec . 6015 applies to any tax arising after July 22, 1998, and to any liability for tax arising on or before July 22, 1998, and unpaid as of that date . RRA 1998 sec. 3201(g), 112 Stat . 740 . Sec . 6015, therefore, applies in this case . 2Petitioner concedes that she is not entitled to relief from joint and several liability under sec . 6015(f) for 1995, 1996, and 1997 . 'The Consolidated Appropriations Act,

Section 6015(f)(1) provides that a taxpayer may be relieved from joint and several liability if it is determined, after considering all facts and circumstances, that it is inequitable to hold the taxpayer liable for the unpaid tax or deficiency.

lpern v. Commissioner, 96 T.C. 895, 899 (1991); Huntsberry v. Commissioner, 83 T.C. 742, 747-748 (1984). 1. Section 6015 Congress enacted section 6015 in the Internal Revenue Service Restructuring and Reform Act of 1998 (RRA 1998), Pub. L. 105-206, sec. 3201, 112 Stat. 734, as a means of expanding relief to innocent spouses. See H. Conf. Rept. 105-599, at 249-255 (1998), 1998-3 C.B. 747, 1003-1009; S. Rept. 105-174, at 55- 60 (1998), 1998-3 C.B. 537, 591-596; H. Rept. 105-364 (Part 1), at 60-62

any liability for tax arising on or before July 22, 1998, but remaining unpaid as of such date. Internal Revenue Service 2Sec. 6015 was enacted as part of the Internal Revenue Service Restructuring and Reform Act of 1998 (RRA 1998), Pub. L. 105-206, sec. 3201, 112 Stat. 734. Prior to the enactment of sec. 6015, relief from the imposition of joint and several liability for spouses filing joint returns was available under sec. 6013(e). - 5 - Restructuring and Reform Act of 1998, Pub. L. 105-206, s

on .6015 applies to any liability for tax arising after July 22, 1998, and to.any liability for tax arising on or before July 22, 1998, remaining unpaid as of sùch date. Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206,.sec. 3201(g), 112 Stat. 740. In general terms, there are three avenues of relief under section 6015: Section 6015(b) provides relief with respect to, certain erroneous items on the return, section 6015(c) provides for a separation of liability for se

995 and 1996. Respondent contends that a refund is barred because of section 6015(g)(3). Section 6015, as amended, was enacted in 1998 to replace former section 6013(e). Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, sec. 3201, 112 Stat. 734. Section 6015 provides relief from joint and several liability for certain taxpayers who file a joint Federal income tax return. In general terms, there are three avenues of relief under section 6015: Section 6015(b) provides

property laws exclusion for section 6015(a) included much the same language as former section 6013(e)(2)(A). However, the Senate amendment, rra 1998, H.R. 2676, 105th Cong., 2d Sess. sec. 3201 (1998), and the adopted version of H.R. 2676 in RRA 1998 sec. 3201, eliminates the language modifying the word “determination” and refers to “any determination”. The accompanying legislative history of the Senate amendment does not indicate any intent to disturb State law ownership interests in property fo

) or (c). Petitioner requested relief pursuant to section 6015(f) from liability for the unpaid amount of additional tax liability 7Sec. 6015 was enacted as part of the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, sec. 3201, 112 Stat. 734. Before the enactment of sec. 6015, relief from the imposition of joint and several liability for spouses filing joint returns was available under sec. 6013(e). - 10 - remaining from the 10-percent additional tax imposed by se

relief with respect to understatements of tax attributable to certain erroneous items on the return; (2) section 6015(c) 4Sec. 6015 was enacted as part of the Internal Revenue Service Restructuring and Reform Act of 1998 (RRA 1998), Pub. L. 105-206, sec. 3201, 112 Stat. 734. Prior to the enactment of sec. 6015, relief from the imposition of joint and several liability for spouses filing joint returns was available under sec. 6013(e). - 6 - provides relief for a portion of an understatement of ta

Section 6015(a)(1) provides that a spouse who has made a joint return may elect to seek relief from joint and several liability under section 6015(b) (dealing with relief from liability for an understatement of tax on a joint return).

Section 6015(a)(1) provides that a spouse who has made a joint return may elect to seek relief from joint and several liability under section 6015(b) (dealing with relief from liability for an understatement of tax on a joint return).

eding sentence, the Secretary may relieve such individual of such liability.[11] 11 The flush language providing equitable relief was added to sec. 66(c) as part of the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, sec. 3201, 112 Stat. 734, the same section of the same legislation that (continued...) - 20 - Generally, a spouse has to submit a request for relief under the equitable relief provision of section 66(c) on Form 8857, Request for Innocent Spouse Relief

he time the petition was filed, petitioner resided in Hickory Hills, Illinois. 1 References to sec. 6015 are to that section as added to the Internal Revenue Code by the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, sec. 3201, 112 Stat. 734. Sec. 6015 generally applies to any liability for tax arising after July 22, 1998, and any liability for tax arising on or before July 22, 1998, that remains unpaid as of such date. See Cheshire v. Commissioner, 115 T.C. 183,

4 (relating to the Commissioner’s determination not to abate interest). Estate of Wenner v. Commissioner, 116 T.C. 284, 288 (2001). 6Sec. 6015 was enacted as part of the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, sec. 3201, 112 Stat. 734. Before the enactment of sec. 6015, relief from the imposition of joint and several liability for spouses filing joint returns was available under sec. 6013(e). - 12 - the return; (2) section 6015(c) provides relief for a por

1995. 5Sec. 6015 applies to tax liabilities arising after July 22, 1998, and to tax liabilities arising on or before July 22, 1998, but remaining unpaid as of such date. Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, sec. 3201(g), 112 Stat. 740. - 7 - circumstances, it is inequitable to hold the individual liable for any unpaid tax or any deficiency (or any portion of either); and (2) relief is not available to such individual under subsection (b) or (c), the Sec

lies to any liability for tax arising after July 22, 1998, and to any liability, as is the case here, arising before July 22, 1998, but remaining unpaid as of that date. Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, sec. 3201(g), 112 Stat. 740. Section 6015 offers three alternatives to a joint filer seeking relief: (1) Full or partial relief under section 6015(b); (2) proportionate relief under section 6015(c); and (3) equitable relief under section 6015(f). Her

hell Levy (Levy), married during 1974. Petitioner and Levy had three children 1 References to sec. 6015 are to that section as added to the Internal Revenue Code by the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, sec. 3201, 112 Stat. 734. Sec. 6015 generally applies to any liability for tax arising after July 22, 1998, and any liability for tax arising on or before July 22, 1998, that remains unpaid as of such date. See Cheshire v. Commissioner, 115 T.C. 183,

015 applies to any tax liability arising after July 22, 1998, and to any tax liability arising before 1998, but remaining unpaid as of that date, as in the instant case. Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, sec. 3201(g), 112 Stat. 734. - 17 - (2) if such individual is eligible to elect the application of subsection (c), such individual may, in addition to any election under paragraph (1), elect to limit such individual’s liability for any deficiency wit

ef from 9Sec. 6015 applies to tax liabilities arising after July 22, 1998, and to tax liabilities arising on or before July 22, 1998, that remain unpaid as of such date. Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, sec. 3201(g), 112 Stat. 740. - 20 - liability for an understatement of tax on a joint return). Section 6015(a)(2) provides that a spouse who is eligible to do so may elect to limit that spouse’s liability for any deficiency with respect to a joint re

and Mr. Monsour filed the petition for the taxable years at issue on Dec. 16, 1997. 25In 1998, Congress repealed sec. 6013(e) and replaced it with sec. 6015. Internal Revenue Service Restructuring and Reform Act of 1998 (RRA 1998), Pub. L. 105-206, sec. 3201, 112 Stat. 734. Sec. 6015 applies to any liability for tax remaining unpaid as of July 22, 1998. RRA 1998 sec. 3201(g)(1), 112 Stat. 740. 26Petitioner does not, and could not reasonably, claim that she was unaware of provisions in the Code

on 6015(b), (c), or (f) must be made within 2 years of the Commissioner’s first collection activity taken after July 22, 1998, against the taxpayer making the election. Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, sec. 3201(g)(2), 112 Stat. 740; sec. 6015(b)(1)(E) and (c)(3)(B); Rev. Proc. 2000-15, sec. 5, 2000-1 C.B. 447, 449.3 The offset of an overpayment is a collection activity pursuant to section 6015. Campbell v. Commissioner, 121 T.C. 290, 292 (2003); se

relief. "Sec. 6015 applies to tax liabilities arising after July 22, 1998, and to tax liabilities arising on or before July 22, 1998, that remain unpaid as of such date. Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, sec. 3201(g), 112 Stat. 740. - 22 - which relief is sought. Sec. 6015(b)(1)(D) andl (c)(1); see H. Conf. Rept. 105-599, at 252-254 (1998), 1998-3 C.B. 747, 1006- 1008. If relief is not available under either section 6015(b) or (c), an individual may

fies 3Sec. 6015 applies to tax liabilities arising after July 22, 1998, and to tax liabilities arising on or before July 22, 1998, but remaining unpaid as of such date. Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, sec. 3201(g), 112 Stat. 740. - 6 - for relief from joint and several liability under section 6015(f).4 We review the Commissioner’s denial of relief under section 6015(f) for abuse of discretion. See Washington v. Commissioner, 120 T.C. 137, 146 (2003

r. 1971), even in cases subject to sec. 7463(b). 4The court in Resser was interpreting former sec. 6013(e), which was repealed and replaced with current sec. 6015 by the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, sec. 3201, 112 Stat. 685, 734. Sec. 6015(b) does not contain the requirement of former sec. 6013(e) that the understatement be “substantial”. Despite this and other minor differences between the two provisions, Resser and other cases interpreting for

ction 6015(b), (c), or (f) must be made within 2 years of respondent’s first collection activity taken after July 22, 1998, against the individual making the election.2 Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, sec. 3201(g)(2), 112 Stat. 740; sec. 6015(b)(1)(E), (c)(3)(B); Rev. Proc. 2000-15, sec. 5, 2000-1 C.B. 447, 449. Petitioner contends that respondent’s offset of her overpayment is not, pursuant to section 6015, a collection activity. We disagree. The

Allocation of the Items Making Up the Deficiency Section 6015(c)(1) provides that the allocation of a deficiency should be made as provided in section 6015(d).

bility Applicable to All Joint Filers.-- (1) In general.--Under procedures prescribed by the Secretary, if-- (A) a joint return has been made for a taxable year; 5 Sec. 6015 applies to any tax liability that was unpaid as of July 22, 1998. RRA 1998 sec. 3201(g), 112 Stat. 740. - 12 - (B) on such return there is an understatement of tax attributable to erroneous items of one individual filing the joint return; (C) the other individual filing the joint return establishes that in signing the return

bility Applicable to All Joint Filers.-- (1) In general.--Under procedures prescribed by the Secretary, if-- (A) a joint return has been made for a taxable year; 5 Sec. 6015 applies to any tax liability that was unpaid as of July 22, 1998. RRA 1998 sec. 3201(g), 112 Stat. 740. - 12 - (B) on such return there is an understatement of tax attributable to erroneous items of one individual filing the joint return; (C) the other individual filing the joint return establishes that in signing the return

ar what the basis for this determination was, however, because sec. 6015(c) relief applies to assessed deficiencies. Sec. 6015(c)(1). The deficiency in petitioner’s case was only $15,479. - 4 - Restructuring and Reform Act of 1998, Pub. L. 105-206, sec. 3201, 112 Stat. 685, 734. The provision provides relief from joint and several liability for certain taxpayers who file a joint Federal income tax return. In general terms, there are three avenues of relief under section 6015: Section 6015(b) may

time, including upon appeal, Ins. Corp. of Ir., Ltd. v. Compagnie des Bauxites de Guinee, supra at 702. Congress added section 6015 to the Code as part of the Internal Revenue Service Restructuring and Reform Act of 1998 (RRA 1998), Pub. L. 105-206, sec. 3201, 112 Stat. 685, 734, in order to expand the relief available to taxpayers from joint and several liability (joint liability) on a joint return. S. Rept. 105-174, at 55 (1998), 1998-3 C.B. 591; H. Rept. 105-364 (Part I) at 61 (1997), 1998-3

ent issued a notice of deficiency to petitioner and Mr. Rowe for their taxable 1References to sec. 6015 are to that section as added to the Internal Revenue Code by the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, sec. 3201, 112 Stat. 734. References to sec. 7430 are to thatlsection as in effect at the time the petitions were filed. Unless otherwise indicated, all other section references are to the Internal Revenue Code in effect for the years in issue, and al

ent issued a notice of deficiency to petitioner and Mr. Rowe for their taxable 1References to sec. 6015 are to that section as added to the Internal Revenue Code by the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, sec. 3201, 112 Stat. 734. References to sec. 7430 are to that section as in effect at the time the petitions were filed. Unless otherwise indicated, all other section references are to the Internal Revenue Code in effect for the years in issue, and al

edures established in section 6015. Sec. 6015(a). Section 6015 replaced prior section 6013(e) and was intended to expand relief available to joint filers. See Internal Revenue Service Restructuring and Reform Act of 1998 (RRA 1998), Pub. L. 105-206, sec. 3201, 112 Stat. 685, 734. The RRA 1998 gave section 6015 retroactive effect in that it was made applicable to any liability for tax arising after July 22, 1998, and to any liability for tax arising on or before such date that remained unpaid as

r the taxable year 1989, relate only to petitioner John A. Rowe. 2See appendix. 3References to sec. 6015 are to that section as added to the Internal Revenue Code by the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, sec. 3201, 112 Stat. 734. Unless otherwise indicated, all other section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. - 3 - liable for any a

directed the Commissioner to send, whenever practicable, any notice relating to a joint return under sec. 6013 separately to each individual filing the joint return. See Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, sec. 3201(d), (g)(1), 112 Stat. 685, 740. - 14 - Moorhous may not join in challenging the determination letter issued to petitioner Dorothy Moorhous. Petitioners also contend that to the extent that respondent’s determination letter to petitioner Dor

on to such joint and several liability exists, however, for spouses able to satisfy the statutory requirements for relief. A. Prior Law Prior to the enactment of the Internal Revenue Service Restructuring & Reform Act of 1998 (RRA), Pub. L. 105-206, sec. 3201, 112 Stat. 734, section 6013(e) governed the granting or denial of claims for relief from joint liability. Section 6013(e) read in part as follows: SEC. 6013(e). Spouse Relieved of Liability in Certain Cases.-- (1) In General.--Under regula

ciency on a joint return are allocated to the individuals filing the return in the same manner as if the individuals had filed separate returns. See sec. 6015(d)(3)(A); Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, sec. 3201, 112 Stat. 734; H. Conf. Rept. 105- 599, at 250-251 (1998), 1998-3 C.B. 747, 1004-1005. “The allocation of business deductions is expected to follow the ownership of the business.” S. Rept. 105-174, at 57 (1998), 1998-3 C.B. 537, 593. Thus,

chell’s death in March 1992 and had raised four children. Petitioner worked in 1 References to sec. 6015 are to that section as added to the Internal Revenue Code by the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, sec. 3201, 112 Stat. 685, 734. All other section references are to the Internal Revenue Code in effect for the year in issue. - 3 - the District of Columbia school system for 20 years, as a teacher and a counselor. Additionally, for 38 years, she ope

ovision providing relief for innocent spouses in effect when -10- the petitions were filed, section 6013(e), was repealed and replaced before trial by section 6015. See Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, sec. 3201, 112 Stat. 685, 734. As a result, neither petitioner referred to section 6015 in the petitions filed in these cases. At trial, the parties consented to treating the petitions as elections by Charlton and Hawthorne for relief under section 60

at has come to be known as “innocent spouse” relief. Approximately 6 months after the trial, section 6013(e) was repealed and replaced with section 6015. See Internal Revenue Service Restructuring and Reform Act of 1998 (RRA 1998), Pub. L. 105-206, sec. 3201, 112 Stat. 685, 734. The RRA 1998 generally revised and expanded the relief available to joint filers. Moreover, the RRA 1998 gave section 6015 retroactive effect in that it was made applicable to any liability for tax arising after July 22,

Read in the context of section 6015, the liability for tax referred to in the foregoing effective-date provision refers to the liability for tax of the taxpayer claiming relief from joint and several liability.

Section 6015(a) provides that, if an individual has made a joint return, he or she may elect to seek relief from joint and several liability under subsection (b).