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properly allocable to the individual under subsection
(d).
Thus, section 6015(c)(1) allows a taxpayer who is eligible and so
elects to limit his or her liability to that portion of a
deficiency that is “properly allocable to” the taxpayer as
provided in section 6015(d). There is no dispute that no portion
of the deficiency would be properly allocable to petitioner under
section 6015(d). The dispute here is whether petitioner may
elect the application of section 6015(c). Section 6015(c)(3)
lists the criteria for electing the application of subsection
(c). Section 6015(c)(3)(A) and (B) lay out eligibility and
timing requirements for the election; respondent has conceded
that petitioner satisfies these requirements.3
The dispute in this case centers on subparagraph (C), which
provides as follows:
(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
subsection (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.
3 Respondent concedes petitioner meets the requirement of
sec. 6015(c)(3)(A)(i)(I) as a result of Mr. Mitchell’s death and
that an election should be deemed to have been made in the
petition.
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Last modified: May 25, 2011