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Section 6015(b)(1) provides:
(1) In general.-–Under procedures prescribed by
the Secretary, if–-
(A) a joint return has been made for a
taxable year;
(B) on such return there is an understatement
of tax attributable to erroneous items of 1
individual filing the joint return;
(C) the other individual filing the joint
return establishes that in signing the return
he or she did not know, and had no reason to
know, that there was such understatement;
(D) taking into account all the facts and
circumstances, it is inequitable to hold the
other individual liable for the deficiency in tax
for such taxable year attributable to such
understatement; and
(E) the other individual elects (in such form
as the Secretary may prescribe) the benefits of
this subsection not later than the date which
is 2 years after the date the Secretary has begun
collection activities with respect to the individual
making the election,
then the other individual shall be relieved of liability
for tax (including interest, penalties, and other
amounts) for such taxable year to the extent such
liability is attributable to such understatement.
A taxpayer must satisfy each requirement under subparagraphs (A)
through (E) to be entitled to relief under section 6015(b)(1).
There is no dispute that petitioner satisfies subparagraphs
(A), (B), and (E). Petitioner made a joint return with Ms.
Braden, there is an understatement of tax attributable to
erroneous items of Ms. Braden, and respondent does not dispute
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Last modified: May 25, 2011