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with respect to the individual making the
election,
then the other individual shall be relieved of
liability for tax (including interest, penalties,
and other amounts) for such taxable year to the
extent such liability is attributable to such
understatement.
(2) Apportionment of relief.--If an
individual who, but for paragraph (1)(C), would be
relieved of liability under paragraph (1)
establishes that in signing the return such
individual did not know, and had no reason to
know, the extent of such understatement, then such
individual shall be relieved of liability for tax
(including interest, penalties, and other amounts)
for such taxable year to the extent that such
liability is attributable to the portion of such
understatement of which such individual did not
know and had no reason to know.
Section 6015(b)(1) is similar to former section 6013(e)(1). We
may look at cases interpreting former section 6013(e)(1) for
guidance when analyzing section 6015(b)(1). Butler v.
Commissioner, 114 T.C. 276, 283 (2000); Braden v. Commissioner,
T.C. Memo. 2001-69.
B. Section 6015(c)
Section 6015(c) provides relief from joint liability for
spouses either no longer married, legally separated, or living
apart. Generally, this avenue of relief allows a spouse to elect
to be treated, for purposes of determining tax liability, as if
separate returns had been filed. Section 6015(c) provides, in
pertinent part:
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Last modified: May 25, 2011