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relief”), affg. in part and revg. in part T.C. Memo. 1995-512;
Hayman v. Commissioner, supra at 1262 (no relief where
requesting spouse failed to read return); Kalinowski v.
Commissioner, T.C. Memo. 2001-21 (applying Price standard to
section 6015 cases); Levin v. Commissioner, T.C. Memo. 1987-67
(denying relief from joint and several liability where requesting
spouse failed to make inquiry). Under the circumstances,
petitioner has failed to meet her burden of showing that a
reasonable person in her position would not have reason to know
of the understatement. Therefore, petitioner is not entitled to
relief from joint and several liability under section 6015(b).
Issue 2. Petitioner’s Right to Section 6015(c) Relief
Respondent has also denied petitioner’s claim for relief
under section 6015(c). Petitioner was eligible to make an
election under section 6015(c) because she was no longer married
to intervenor at the time she filed her request for relief from
joint and several liability. See sec. 6015(c)(3)(A)(i)(I).
Upon the satisfaction of certain conditions, section 6015(c)
relieves the requesting spouse of liability for the items making
up the deficiency that would have been allocable solely to the
nonrequesting spouse if the spouses had filed separate tax
returns for the taxable year. Sec. 6015(d)(1), (3)(A).
Petitioner has the burden of proving which items would not have
been allocated to her if the spouses had filed separate returns.
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