Kathy A. King - Page 7




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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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