Joint return required for equitable innocent spouse relief.

• Author: Driscoll, David

A's 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 4 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. Rep't 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...