Joint Return Required for  Equitable Innocent Spouse Relief

As return listed her filing status as married filing separately. The IRS sent A a Notice of Determination Concerning Collection Action(s) Under Secs. 6320 and/or 6330 for 1991, in which it determined that A was not entitled to raise a spousal defense because she did not file a joint return. A timely filed a Tax Court petition; the IRS filed a motion for partial summary judgment as to whether A is eligible for innocent spouse relief under Sec. 6015.

A is not entitled to relief under Sec. 6015(b) and (c), because both sections explicitly require that a joint return be filed for relief to be granted. In contrast, Sec. 6015(f) does not expressly require a joint filing for equitable relief. However, Rev. Proc. 2000-15, which the IRS uses to determine whether an individual qualifies for equitable relief, lists seven threshold conditions, including the filing of a joint return, that must be satisfied before the IRS will consider a relief request. In addition, the conference agreement (H. Rept No. 105-599 (1998), at p. 254) stated:

The conference agreement does not include the portion of the Senate amendment that could provide relief in situations where tax was shown on a joint return, but not paid with the return. The conferees intend that the Secretary will consider using the grant of authority to provide equitable relief in appropriate situations to avoid the inequitable treatment of spouses in such situations...The conferees do not intend to limit the use of the Secretarys authority to provide equitable relief to situations where tax is shown on a return but not paid. The conferees intend that such authority be used where, taking into account all the facts and circumstances, it is inequitable to hold an individual liable for all or part of any unpaid tax or deficiency arising from a joint return. (Emphasis added.)

The joint-return requirement is also consistent with the Sec. 6015 caption, Relief From Joint and Several Liability on Joint Return. Thus, a joint return must be filed for a taxpayer to be granted equitable relief under Sec. 6015(f).

Ranie M. Raymond, 119 TC 191