John A. Rowe and Donna L. Rowe - Page 12




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                    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). * * *                               
                    1.   Allocation of Items                                          
               In enacting section 6015, Congress intended that the                   
          election for relief from joint liability “be available to limit             
          the liability of spouses for tax attributable to items of which             
          they had no knowledge.”  S. Rept. 105-174, at 55 (1998), 1998-3             
          C.B. 537, 591.  Generally, an item giving rise to a deficiency on           
          a joint return is allocated between the electing spouse and                 





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