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subsection shall have the burden of proof with
respect to establishing the portion of any
deficiency allocable to such individual.
(3) Election.--
(A) Individuals eligible to make
election.--
(i) In general.--An individual
shall only be eligible to elect the
application of this subsection if–-
(I) at the time such election
is filed, such individual is no
longer married to, or is legally
separated from, the individual with
whom such individual filed the
joint return to which the election
relates; or
(II) such individual was not a
member of the same household as the
individual with whom such joint
return was filed at any time during
the 12-month period ending on the
date such election is filed.
(ii) Certain taxpayers ineligible
to elect.--If the Secretary demonstrates
that assets were transferred between
individuals filing a joint return as
part of a fraudulent scheme by such
individuals, an election under this
subsection by either individual shall be
invalid (and section 6013(d)(3) shall
apply to the joint return).
(B) Time for election.--An election
under this subsection for any taxable year
may be made at any time after a deficiency
for such year is asserted but not later than
2 years after the date on which the Secretary
has begun collection activities with respect
to the individual making the election.
(C) Election not valid with respect to
certain deficiencies.--If the Secretary
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Last modified: May 25, 2011