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(A) a joint return has been made for a taxable year;
(B) on such return there is an understatement[3] of
tax attributable to erroneous items of 1 individual
filing the joint return;
(C) the other individual filing the joint return
establishes that in signing the return he or she did
not know, and had no reason to know, that there was
such understatement;
(D) taking into account all the facts and
circumstances, it is inequitable to hold the other
individual liable for the deficiency in tax for such
taxable year attributable to such understatement; and
(E) the other individual elects (in such form as
the Secretary may prescribe) the benefits of this
subsection not later than the date which is 2 years
after the date the Secretary has begun collection
activities with respect to the individual making the
election, * * *
Further, a taxpayer may elect to seek relief from joint
liability under section 6015(c) if the taxpayer, at the time of
making the election, was no longer married to, or was legally
separated from the person with whom the joint return was filed,
or if the taxpayer did not live together with such person for the
12-month period preceding the election. If a taxpayer elects
relief under section 6015(c), such taxpayer's liability for any
deficiency assessed with respect to a joint return shall not
exceed the portion of such deficiency properly allocable, as
provided under section 6015(d), to such taxpayer. However, such
3 Sec. 6015(b)(3) provides that the term "understatement"
has the meaning given to such term by sec. 6662(d)(2)(A).
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Last modified: May 25, 2011