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explanation as to why petitioner failed to file his return in a
timely manner or whether there was a reasonable cause for the
untimely filing. We find that respondent has not discharged his
burden, and therefore, we do not sustain respondent’s
determination that petitioner is liable for the addition to tax
under section 6651(a).
6. Relief From Joint Liability on a Joint Return
On March 13, 2000, petitioner filed with the Commissioner a
Form 8857, Request for Innocent Spouse Relief, electing the
application of section 6015(c) to 1992 and requesting that any
deficiency owed by him be computed under the provisions of
section 6015(d). Petitioner argues that he “was divorced from
Nora Banks and his election was timely and made in the
circumstances contemplated by the statute.” Respondent denied
petitioner's request.
The items that gave rise to the deficiency, i.e., the
reported NOL carryforward and the omitted interest, are all items
attributable to petitioner. Section 6015(c) provides relief only
to the spouse to whom such items are not attributable. See also
sec. 6015(b). We hold that petitioner is not entitled to relief
under section 6015.
All arguments not herein addressed have been rejected as
irrelevant or without merit. To reflect the foregoing,
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