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III. Section 6015(b)
As previously mentioned, the two statutory bases for relief
specifically referenced in petitioner’s submissions are former
section 6013(e) and section 6015(b). Since section 6013(e) has
been repealed and is no longer available to petitioner, and since
section 6015(b) is considered to have replaced the analogous
section 6013(e), we view the statements made by petitioner in
connection with either of the two statutes in light of the
current requirements of section 6015(b). In addition, we note
that cases interpreting former section 6013(e) remain instructive
in our analysis of the parallel requisites of section 6015(b).
Butler v. Commissioner, 114 T.C. 276, 283 (2000).
Having previously concluded that a joint return satisfying
section 6015(b)(1)(A) was filed for 1995, we focus first on the
second requirement set forth in section 6015(b). Section
6015(b)(1)(B) mandates that the understatement of tax be
attributable to erroneous items of the nonrequesting spouse. A
similar attribution provision was contained in former section
6013(e)(1)(B) and has been construed by this and other courts.
As regards the pertinent legal standard, the Court of Appeals for
the Fifth Circuit has stated: “where omitted income is generated
by the performance of substantial services by one spouse, that
income should be attributed to that spouse for purposes of
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