The Ninth Circuit yesterday upheld the Tax Court’s holding that innocent spouse relief under § 6105 only is available if a taxpayer has filed a joint return for the year in question.  Christensen v. Commissioner, No. 06-71881 (9th Cir. 4/21/08), aff’g T.C. Memo. 2005-299:

Christensen argues that § 6015(f) is available to spouses who face joint liability under community property laws but do not file a joint return. We disagree. In light of the plain language of § 6015 and the context of the statute, we conclude that § 6015(f) is available only to spouses who file a joint return.