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provides that the 2-year period for electing innocent spouse
relief or separate liability will not expire before the date
which is 2 years after the date of the first collection activity
after July 22, 1998. The parties appear implicitly to assume
that the relief provisions of section 6015 could be retroactively
available in this case. Since we deem this to be a showing of
"unusual circumstances", we entertain petitioner's Motion for
Reconsideration for that reason.
Section 6015(c)(1) allows a taxpayer who files a joint
return to elect to limit such individual's liability for any
deficiency with respect to such joint return if the requirements
of section 6015(c)(3)(A) are met. Section 6015(c)(3)(A)
provides:
(i) In General.--An individual shall only be eligible
to elect the application of this subsection if--
(I) at the time such election is filed, such
individual is no longer married to, or is legally
separated from, the individual with whom such individual
filed the joint return to which the election relates * * *
Respondent concedes, and we agree, that petitioner meets this
requirement.
Section 6015(c)(3)(C) provides that
If the Secretary demonstrates that an individual making an
election under this subsection had actual knowledge, at the
time such individual signed the return, of any item giving
rise to a deficiency (or portion thereof) which is not
allocable to such individual under subsection (d), such
election shall not apply to such deficiency (or portion).
This subparagraph shall not apply where the individual with
actual knowledge establishes that such individual signed the
return under duress. [Emphasis added.]
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