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former spouse in the same manner as it would have been allocated
if they had filed separate returns for the taxable year.7 Sec.
6015(d)(3)(A); Grossman v. Commissioner, 182 F.3d 275, 278 (4th
Cir. 1999), affg. T.C. Memo. 1996-452; Charlton v. Commissioner,
114 T.C. 333, 342 (2000); see also S. Rept. 105-174, supra at 56,
1998-3 C.B. at 592; H. Conf. Rept. 105-599, supra at 250, 1998-3
C.B. at 1004. The electing spouse has the burden of proof with
respect to establishing the portion of any deficiency allocable
to the electing spouse. Sec. 6015(c)(2). The allocation is made
without regard to community property laws. Sec. 6015(a) (flush
language); Charlton v. Commissioner, T.C. Memo. 2001-76. The
statute provides two exceptions to the general rule of section
6015(d)(3)(A). Section 6015(d)(3)(B) provides that an item
otherwise allocable to one spouse under section 6015(d)(3)(A)
7Sec. 6015(d) provides, in pertinent part:
SEC. 6015(d). Allocation of Deficiency.--For
purposes of * * * [section 6015(c)]--
* * * * * * *
(3) Allocation of Items Giving Rise to the
Deficiency.-For purposes of * * * [section
6015(c)]-
(A) In general.--Except as provided in
paragraphs (4) and (5), any item giving rise
to a deficiency on a joint return shall be
allocated to individuals filing the return in
the same manner as it would have been
allocated if the individuals had filed
separate returns for the taxable year.
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