(a) A requesting spouse who files a joint return for which a liability remains unpaid and who does not qualify for full relief under § 1.6015-2 or 1.6015-3 may request equitable relief under this section. The Internal Revenue Service has the discretion to grant equitable relief from joint and several liability to a requesting spouse when, considering all of the facts and circumstances, it would be inequitable to hold the requesting spouse jointly and severally liable.
(b) This section may not be used to circumvent the limitation of § 1.6015-3(c)(1) (i.e., no refunds under § 1.6015-3). Therefore, relief is not available under this section to obtain a refund of liabilities already paid, for which the requesting spouse would otherwise qualify for relief under § 1.6015-3.
(c) For guidance concerning the criteria to be used in determining whether it is inequitable to hold a requesting spouse jointly and severally liable under this section, see Rev. Proc. 2000-15 (2000-1 C.B. 447), or other guidance published by the Treasury and IRS (see § 601.601(d)(2) of this chapter).
[T.D. 9003, 67 FR 47285, July 18, 2002]
Notes of Decisions
Cited in
24
cases (
1 in the last 5 years), 2010–2024 · leading case:
Hudgins v. Comm'r, 2012 T.C. Memo. 260 (Tax Ct. 2012).
Hudgins v. Comm'r, 2012 T.C. Memo. 260 (Tax Ct. 2012).
· cites it 2× “Under section 6015(f) , the Secretary 7 has discretion to grant equitable relief to *272 a spouse who filed a joint return with an understatement or underpayment of tax. See also sec. 1.”
Wang v. Comm'r, 2014 T.C. Memo. 206 (Tax Ct. 2014).
· cites it 2× “The Secretary has discretion to grant equitable relief to a spouse who filed a joint return with an unpaid tax liability or a deficiency.”
Chandler v. United States, 338 F. Supp. 3d 592 (N.D. Tex. 2018).
“6015-4 (a) ("The Internal Revenue Service has the discretion to grant equitable relief from joint and several liability to a requesting spouse when, considering all of the facts and circumstances, it would be inequitable to hold the requesting spouse jointly and severally liable.”
Stanwyck v. Comm'r, 2012 T.C. Memo. 180 (Tax Ct. 2012).
· cites it 4× “Equitable relief may, however, be available under section 6015(f) for an underpayment of tax. Sec. 1.”
Mencias v. Comm'r, 2017 T.C. Memo. 109 (Tax Ct. 2017).
· cites it 6× “If the requesting spouse does not otherwise qualify for relief, the requesting spouse may seek equitable relief under section 6015(f) if "taking into account all the facts and circumstances, it is inequitable to hold the individual liable for any unpaid tax or any deficiency".”
Karam v. Comm'r, 2011 T.C. Memo. 230 (Tax Ct. 2011).
· cites it 2× “The Commissioner has the discretion to relieve a spouse of joint liability if, taking into account all the facts and circumstances, it is inequitable to hold that spouse liable for any deficiency or unpaid tax.”
Torrisi v. Comm'r, 2011 T.C. Memo. 235 (Tax Ct. 2011).
· cites it 2× “Under section 6015(f) , the *248 Secretary 14 has discretion to grant equitable relief to a spouse who filed a joint return with an unpaid liability or to one who has a deficiency (or any portion). See also sec. 1.6015-4(a), Income Tax Regs.”
Est. of Harriet Sommer v. Comm'r, 2010 T.C. Summary Opinion 177 (Tax Ct. 2010).
· cites it 4× “The Secretary has discretion to grant equitable relief to a spouse who filed a joint return with an unpaid liability or to one who has a deficiency (or any portion of either). Sec.”
Pugsley v. Comm'r, 2010 T.C. Memo. 255 (Tax Ct. 2010).
· cites it 4× “6015(f) ; sec. 1.6015-4(a), Income Tax Regs. We begin with the standard of review and the burden of proof.”
Agudelo v. Comm'r, 2015 T.C. Memo. 124 (Tax Ct. 2015).
· cites it 4× “The Secretary has discretion to grant equitable relief to a spouse who filed a joint return with an unpaid tax liability or a deficiency.”
Taft v. Comm'r, 2017 T.C. Memo. 66 (Tax Ct. 2017).
· cites it 2× “6015-4(b), Income Tax Regs. , which bars refunds under certain circumstances.”
Hollimon v. Comm'r, 2015 T.C. Memo. 157 (Tax Ct. 2015).
· cites it 2× “6015(f)(1) ; sec. 1.6015-4(a), Income Tax Regs.”
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