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divorce statute. See N.J. Stat. Ann. sec. 2A:34-2(d) (West
2000).
The language of section 6015(c)(3)(A)(i) makes it
clear that this eligibility requirement must be met as of
the date the election is filed. Section 6015(c)(3)(A)
(i)(I) states that the electing spouse must be divorced or
legally separated "at the time such election is filed" and
section 6015(c)(3)(A)(i)(II) states that the electing
spouse must not have been a member of the same household
with the nonelecting spouse "during the 12-month period
ending on the date such election is filed". If the
taxpayer does not meet one of those requirements as of the
date of the election, then the taxpayer is not eligible to
elect relief under section 6015(c). See sec. 6015(c)(3)
(A)(i). In that event, it would appear that the taxpayer
must file a second election when he or she meets the
requirements of section 6015(c)(3)(A)(i).
There is no basis in the record of this case for the
statement in petitioners' posttrial brief that Mrs. Vetrano
was legally separated from Mr. Vetrano at the time
petitioner's posttrial brief was filed and her election
under section 6015(c) was made. Furthermore, there is no
evidence to show that Mrs. Vetrano was no longer married to
Mr. Vetrano on the date of her election, nor is there
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