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for relief as arising under section 66(c), which provides relief
from income tax liability with respect to unreported community
income in certain circumstances. Section 66(c) provides:
SEC. 66(c). Spouse Relieved of Liability in
Certain Other Cases.--Under regulations prescribed by
the Secretary, if–-
(1) an individual does not file a joint
return for any taxable year,
(2) such individual does not include in
gross income for such taxable year an item of
community income properly includible therein
which, in accordance with the rules contained
in section 879(a), would be treated as the
income of the other spouse,
(3) the individual establishes that he
or she did not know of, and had no reason to
know of, such item of community income, and
(4) taking into account all facts and
circumstances, it is inequitable to include
such item of community income in such
individual’s gross income,
then, for purposes of this title, such item of
community income shall be included in the gross income
of the other spouse (and not in the gross income of the
individual). Under procedures prescribed by the
Secretary, if, 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) attributable to any item for which
relief is not available under the preceding sentence,
the Secretary may relieve such individual of such liability.
10(...continued)
conditioned on the electing individual’s having made a joint
return for the year in question. See sec. 6015(a), (b)(1)(A),
and (c)(1); Rev. Proc. 2000-15, 2000-5 I.R.B. 447 (Jan. 31,
2000).
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