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of this subsection, the individual’s liability for
any deficiency which is assessed with respect to
the return shall not exceed the portion of such
deficiency properly allocable to the individual
under subsection (d).
(2) Burden of proof.--Except as provided in
subparagraph (A)(ii) or (C) of paragraph (3), each
individual who elects the application of this
subsection shall have the burden of proof with
respect to establishing the portion of any
deficiency allocable to such individual.
(3) Election.--
(A) Individuals eligible to make
election.--
(i) In general.--An individual
shall only be eligible to elect the
application of this subsection if--
(I) at the time such election
is filed, such individual is no
longer married to, or is legally
separated from, the individual with
whom such individual filed the
joint return to which the election
relates; or
(II) such individual was not a
member of the same household as the
individual with whom such joint
return was filed at any time during
the 12-month period ending on the
date such election is filed.
* * * * * * *
(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
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