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Certain taxpayers, however, may be relieved of joint and
several liability under section 6015. Michael claims that he is
entitled to relief from joint and several liability under the
traditional rule of section 6015(b) and also under the separate
liability election of section 6015(c). Michael makes no claim
for equitable relief under section 6015(f).
With regard to Michael’s claim for separate liability
election relief under section 6015(c), respondent claims only
that Michael fails to meet the lack of actual knowledge
requirement.
Section 6015(c)(3)(C) 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. [Emphasis added.]
In Cheshire v. Commissioner, 115 T.C. 183, 195 (2000), we
addressed the meaning of the term “actual knowledge” under the
separate liability election provision of section 6015(c) as
follows:
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Last modified: May 25, 2011