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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
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).
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Last modified: May 25, 2011