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not know, and had no reason to know, that there was
such understatement;
(D) taking into account all the facts and
circumstances, it is inequitable to hold the other
individual liable for the deficiency in tax for such
taxable year attributable to such understatement; and
(E) the other individual elects (in such form as
the Secretary may prescribe) the benefits of this
subsection not later than the date which is 2 years
after the date the Secretary has begun collection
activities with respect to the individual making the
election, * * *.
The requirements of section 6015(b)(1) are stated in the
conjunctive. Accordingly, a failure to meet any one of them
prevents a requesting spouse from qualifying for relief offered
therein. Respondent contends that petitioner failed to establish
the requirements of subparagraphs (B), (C), and (D). We need not
decide whether petitioner satisfies the requirements of
subparagraphs (B) and (C) because, taking into account all of the
facts and circumstances as required by subparagraph (D), we find
that it would not be inequitable to hold her liable for the
deficiencies in tax.
The requirement in section 6015(b)(1)(D), that it be
inequitable to hold the requesting spouse liable for an
understatement on a joint return, is virtually identical to the
same requirement of former section 6013(e)(1)(D);7 therefore,
7 Former sec. 6013(e)(1) provided:
SEC. 6013(e). Spouse Relieved of Liability in Certain
(continued...)
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