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applies to any liability for tax arising after July 22,
1998, and any liability for tax arising on or before July
22, 1998, that remains unpaid as of such date. See H. Conf.
Rept. 105-599, supra at 251.
We consider the merits of this case under section 6015(c),
which, in pertinent part, provides:
SEC. 6015(c). Procedures To Limit Liability for
Taxpayers No Longer Married or Taxpayers Legally Separated
or Not Living Together.--
(1) In general.--Except as provided in this
subsection, if an individual who has made a joint
return for any taxable year elects the application 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.--
* * * * * * *
(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). * * *
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