Patricia M. Mora, F.K.A. Patricia Rasberry - Page 19




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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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