- 17 -
effective for, and can in no event support petitioner's position
regarding, petitioner's taxable years 1983 and 1984. Section
66(b) is, however, effective for petitioner's taxable year 1985.
Nonetheless, we reject petitioner's argument that, because
respondent previously determined deficiencies and assessed tax
against Mr. Hardy with respect to the income that was paid to
and/or earned by Mr. Hardy during the years at issue, she is
relieved under section 66(b) from including any of that income in
her gross income. That argument is misdirected.17 Section 66(b)
does not provide any relief for petitioner's taxable year 1985.
That section is not a relief provision and can be used only by
respondent in order to disallow the benefits of community prop-
erty laws to a taxpayer under certain prescribed conditions; it
cannot be used by a taxpayer in order to avoid his or her liabil-
ity for tax on community income paid to and/or earned by that
taxpayer's spouse.18
As for petitioner's reliance on section 66(c), respondent
contends that although petitioner satisfies the first two re-
17 Petitioner's argument also ignores that respondent represent-
ed in her trial memorandum, which the Court had filed in this
case, that she will abate the tax assessed against Mr. Hardy if
the Court were to find that the income that was paid to and/or
earned by him during the years at issue is community income, one-
half of which is includible in petitioner's gross income for
those years.
18 See Drummer v. Commissioner, T.C. Memo. 1994-214, affd.
without published opinion 68 F.3d 472 (5th Cir. 1995); Rutledge
v. Commissioner, T.C. Memo. 1992-52, affd. without published
opinion 4 F.3d 990 (5th Cir. 1993).
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