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2. Whether Charlton Is Entitled to Relief From Joint and
Several Liability for Income Tax for 1994 Under Section
6015(b)
Charlton contends that he is entitled to relief from joint
and several liability for income tax for 1994 under section
6015(b).
Section 6015(b)(1) provides that if:
(A) a joint return has been made for a taxable
year;
(B) on such return there is an understatement of
tax attributable to erroneous items of one
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,
then the other individual shall be relieved of
liability for tax (including interest, penalties, and
other amounts) for such taxable year to the extent such
liability is attributable to such understatement.
Respondent concedes that Charlton qualifies under section
6015(b)(1)(A) because he filed a joint Federal income tax return
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