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filing the joint return to the
extent the item gave rise to a tax
benefit on the joint return to the
other individual.
(C) Exception for fraud.--The
Secretary may provide for an
allocation of any item in a manner
not prescribed by subparagraph (A)
if the Secretary establishes that
such allocation is appropriate due
to fraud of one or both individuals.
The electing spouse has the burden of proof with respect to
establishing the portion of any deficiency allocable to such
individual. See sec. 6015(c)(2). As with section 6015(b), an
election for section 6015(c) relief must be made within 2 years
from the date the Secretary begins collection activities with
respect to the individual making the election. See sec.
6015(c)(3)(B).
Section 6015(f) provides:
SEC. 6015(f). Equitable Relief.–-Under procedures
prescribed by the Secretary, if–-
(1) taking into account all the facts
and circumstances, it is inequitable to hold
the individual liable for any unpaid tax or
any deficiency (or any portion of either); and
(2) relief is not available to such
individual under subsection (b) or (c),
the Secretary may relieve such individual of such
liability.
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