-13-
does not qualify for relief as an innocent spouse under section
6015(b)(1).
D. Whether Charlton Qualifies for Limitation of His Liability
for Petitioners’ 1994 Income Tax Under Section 6015(c)
Charlton contends that he qualifies for limitation of
liability for petitioners’ 1994 income tax under section 6015(c)3
3 Sec. 6015(c) provides:
SEC. 6015(c). Procedures to Limit Liability for
Taxpayers No Longer Married or Taxpayers Legally
Separated or Not Living Together.--
(1) In general.--Except as provided in this
subsection, if an individual who has made a joint
return for any taxable year elects the application
of this subsection, the individual’s liability for
any deficiency which is assessed with respect to
the return shall not exceed the portion of such
deficiency properly allocable to the individual
under subsection (d).
* * * * * * * *
(3) Election.--
(A) Individuals eligible to make
election.--
(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; or
(II) such individual was not a
(continued...)
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