-14-
for the portion of the deficiency relating to Medi-Task.
Respondent and Hawthorne contend that he does not. Hawthorne
makes no arguments that substantially differ from respondent’s on
this point. We agree with Charlton.
To be eligible for relief under section 6015(c), the
individual seeking relief must no longer be married to, or must
3(...continued)
member of the same household as the
individual with whom such joint
return was filed at any time during
the 12-month period ending on the
date such election is filed.
(ii) Certain taxpayers ineligible
to elect.--If the Secretary demonstrates
that assets were transferred between
individuals filing a joint return as
part of a fraudulent scheme by such
individuals, an election under this
subsection by either individual shall be
invalid (and section 6013(d)(3) shall
apply to the joint return).
(B) Time for election.--An election under
this subsection for any taxable year shall be made
not later than 2 years after the date on which the
Secretary has begun collection activities with
respect to the individual making the election.
(C) Election not valid with respect to
certain deficiencies.--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 subjection (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.
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