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A spouse seeking relief from joint liability is not limited
to seeking relief under only one subsection; rather, the spouse
may make simultaneous claims for relief under all provisions. In
the instant case, the parties have treated petitioner’s claim for
relief from joint liability as elections pursuant to section
6015(b), (c), and (f).
A. Section 6015(b)
Section 6015(b) provides, in pertinent part:
SEC. 6015(b). Procedures for Relief From
Liability Applicable to All Joint Filers.--
(1) In general.--Under procedures prescribed
by the Secretary, if--
(A) a joint return has been made for a
taxable year;
(B) on such return there is an
understatement of tax attributable to
erroneous items of 1 individual filing the
joint return;
(C) the other individual filing the
joint return establishes that in signing the
return he or she did not know, and had no
reason to know, that there was such
understatement;
(D) taking into account all the facts
and circumstances, it is inequitable to hold
the other individual liable for the
deficiency in tax for such taxable year
attributable to such understatement; and
(E) the other individual elects (in
such form as the Secretary may prescribe) the
benefits of this subsection not later than
the date which is 2 years after the date the
Secretary has begun collection activities
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Last modified: May 25, 2011