§ 6015.
(a)
In general
Notwithstanding section 6013(d)(3)—
(1)
an individual who has made a joint return may elect to seek relief under the procedures prescribed under subsection (b); and
(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 with respect to such joint return in the manner prescribed under subsection (c).
Any determination under this section shall be made without regard to community property laws.
(d)
Allocation of deficiency
For purposes of subsection (c)—
(1)
In general
The portion of any deficiency on a joint return allocated to an individual shall be the amount which bears the same ratio to such deficiency as the net amount of items taken into account in computing the deficiency and allocable to the individual under paragraph (3) bears to the net amount of all items taken into account in computing the deficiency.
(2)
Separate treatment of certain items
If a deficiency (or portion thereof) is attributable to—
(A)
the disallowance of a credit; or
(B)
any tax (other than tax imposed by section 1 or 55) required to be included with the joint return;
and such item is allocated to one individual under paragraph (3), such deficiency (or portion) shall be allocated to such individual. Any such item shall not be taken into account under paragraph (1).
(3)
Allocation of items giving rise to the deficiency
For purposes of this subsection—
(A)
In general
Except as provided in paragraphs (4) and (5), any item giving rise to a deficiency on a joint return shall be allocated to individuals filing the return in the same manner as it would have been allocated if the individuals had filed separate returns for the taxable year.
(B)
Exception where other spouse benefits
Under rules prescribed by the Secretary, an item otherwise allocable to an individual under subparagraph (A) shall be allocated to the other individual filing the joint return to the extent the item gave rise to a tax benefit on the joint return to the other individual.
(C)
Exception for fraud
The Secretary may provide for an allocation of any item in a manner not prescribed by subparagraph (A) if the Secretary establishes that such allocation is appropriate due to fraud of one or both individuals.
(4)
Limitations on separate returns disregarded
If an item of deduction or credit is disallowed in its entirety solely because a separate return is filed, such disallowance shall be disregarded and the item shall be computed as if a joint return had been filed and then allocated between the spouses appropriately. A similar rule shall apply for purposes of section 86.
(5)
Child’s liability
If the liability of a child of a taxpayer is included on a joint return, such liability shall be disregarded in computing the separate liability of either spouse and such liability shall be allocated appropriately between the spouses.
(e)
Petition for review by Tax Court
(1)
In general
In the case of an individual against whom a deficiency has been asserted and who elects to have subsection (b) or (c) apply, or in the case of an individual who requests equitable relief under subsection (f)—
(A)
In general
In addition to any other remedy provided by law, the individual may petition the Tax Court (and the Tax Court shall have jurisdiction) to determine the appropriate relief available to the individual under this section if such petition is filed—
(i)
at any time after the earlier of—
(I)
the date the Secretary mails, by certified or registered mail to the taxpayer’s last known address, notice of the Secretary’s final determination of relief available to the individual, or
(II)
the date which is 6 months after the date such election is filed or request is made with the Secretary, and
(ii)
not later than the close of the 90th day after the date described in clause (i)(I).
(B)
Restrictions applicable to collection of assessment
(i)
In general
Except as otherwise provided in section 6851 or 6861, no levy or proceeding in court shall be made, begun, or prosecuted against the individual making an election under subsection (b) or (c) or requesting equitable relief under subsection (f) for collection of any assessment to which such election or request relates until the close of the 90th day referred to in subparagraph (A)(ii), or, if a petition has been filed with the Tax Court under subparagraph (A), until the decision of the Tax Court has become final. Rules similar to the rules of section 7485 shall apply with respect to the collection of such assessment.
(ii)
Authority to enjoin collection actions
Notwithstanding the provisions of section 7421(a), the beginning of such levy or proceeding during the time the prohibition under clause (i) is in force may be enjoined by a proceeding in the proper court, including the Tax Court. The Tax Court shall have no jurisdiction under this subparagraph to enjoin any action or proceeding unless a timely petition has been filed under subparagraph (A) and then only in respect of the amount of the assessment to which the election under subsection (b) or (c) relates or to which the request under subsection (f) relates.
(2)
Suspension of running of period of limitations
The running of the period of limitations in section 6502 on the collection of the assessment to which the petition under paragraph (1)(A) relates shall be suspended—
(A)
for the period during which the Secretary is prohibited by paragraph (1)(B) from collecting by levy or a proceeding in court and for 60 days thereafter, and
(B)
if a waiver under paragraph (5) is made, from the date the claim for relief was filed until 60 days after the waiver is filed with the Secretary.
(3)
Limitation on Tax Court jurisdiction
If a suit for refund is begun by either individual filing the joint return pursuant to section 6532—
(A)
the Tax Court shall lose jurisdiction of the individual’s action under this section to whatever extent jurisdiction is acquired by the district court or the United States Court of Federal Claims over the taxable years that are the subject of the suit for refund, and
(B)
the court acquiring jurisdiction shall have jurisdiction over the petition filed under this subsection.
(4)
Notice to other spouse
The Tax Court shall establish rules which provide the individual filing a joint return but not making the election under subsection (b) or (c) or the request for equitable relief under subsection (f) with adequate notice and an opportunity to become a party to a proceeding under either such subsection.
(5)
Waiver
An individual who elects the application of subsection (b) or (c) or who requests equitable relief under subsection (f) (and who agrees with the Secretary’s determination of relief) may waive in writing at any time the restrictions in paragraph (1)(B) with respect to collection of the outstanding assessment (whether or not a notice of the Secretary’s final determination of relief has been mailed).
(6)
Suspension of running of period for filing petition in title 11 cases
In the case of a person who is prohibited by reason of a case under title 11, United States Code, from filing a petition under paragraph (1)(A) with respect to a final determination of relief under this section, the running of the period prescribed by such paragraph for filing such a petition with respect to such final determination shall be suspended for the period during which the person is so prohibited from filing such a petition, and for 60 days thereafter.
(7)
Standard and scope of review
Any review of a determination made under this section shall be reviewed de novo by the Tax Court and shall be based upon—
(A)
the administrative record established at the time of the determination, and
(B)
any additional newly discovered or previously unavailable evidence.
(h)
Regulations
The Secretary shall prescribe such regulations as are necessary to carry out the provisions of this section, including—
(1)
regulations providing methods for allocation of items other than the methods under subsection (d)(3); and
(2)
regulations providing the opportunity for an individual to have notice of, and an opportunity to participate in, any administrative proceeding with respect to an election made under subsection (b) or (c) or a request for equitable relief made under subsection (f) by the other individual filing the joint return.
(Added [Pub. L. 105–206, title III, § 3201(a)], July 22, 1998, [112 Stat. 734]; amended [Pub. L. 105–277, div. J, title IV, § 4002(c)(2)], Oct. 21, 1998, [112 Stat. 2681–906]; [Pub. L. 106–554, § 1(a)(7) [title III, § 313(a)]], Dec. 21, 2000, [114 Stat. 2763], 2763A–640; [Pub. L. 109–432, div. C, title IV, § 408(a)], (b), Dec. 20, 2006, [120 Stat. 3061], 3062; [Pub. L. 114–113, div. Q, title IV, § 424(a)(1)], Dec. 18, 2015, [129 Stat. 3124]; [Pub. L. 116–25, title I], §§ 1001(b)(1)(A), 1203(a), July 1, 2019, [133 Stat. 985], 988.)