Opinion ID: 449561
Heading Depth: 2
Heading Rank: 2

Heading: Gordon's Liability for the Deficiency

Text: 13 The Internal Revenue Code specifies that taxpayers who file a joint return are jointly and severally liable for tax due on income reported by the return. 26 U.S.C. Sec. 6013(d)(3). 26 U.S.C. Sec. 6013(e) creates certain exceptions to this rule of joint liability; none of these express exceptions apply here, however. Nor does the fact that Elkinton and Gordon were divorced when they filed the return and when the deficiency determination was made exempt either from joint and several liability. 26 U.S.C. Sec. 6013(d)(1)(A) specifies that the status of two individuals as husband and wife is determined for tax purposes, as of the end of each taxable year. Elkinton and Gordon were still married at the end of 1972 and 1973, and therefore were entitled to file joint returns for these years, 26 U.S.C. Sec. 6013(a). Having filed joint returns, they were jointly and severally liable on them, by the express terms of 26 U.S.C. Sec. 6013(d)(3). 14 Both parties argued extensively on appeal as to whether Fine v. Commissioner, 70 T.C. 684 (1978), a case with facts somewhat similar to the present case, is sufficiently analogous to dictate a judgment in favor of the Government, which prevailed in Fine. We consider it unnecessary to resolve this debate, for two reasons. First, the decision in Fine was made by the United States Tax Court, a court which has considerable expertise in tax matters, but whose decisions are not binding on this court. More importantly, the present case presents a clearcut case of statutory interpretation. In the absence of authority binding upon this court, it is unnecessary to make a detailed analysis of case law to determine the plain meaning of the statute. The statute, 26 U.S.C. Sec. 6013(d)(3), expressly says that parties who file a joint tax return are jointly and severally liable for payment of taxes thereon. Gordon cites no legislative history which would alter the obvious conclusion that this language means precisely what it says. Nor does she cite any case authority which would support a different interpretation; her citation of cases is limited to cases in which taxpayers have advanced arguments similar to hers, and lost. She argues that no one of these cases mandates a decision in the Government's favor. This may be true, but it does not help her position; given that the meaning of the statute seems clear in making her jointly liable for the deficiency, it is up to her to point to the possibility of a different interpretation.