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Section 6015(c) provides relief from joint liability for
spouses either no longer married, legally separated, or living
separate and apart. Generally, this avenue of relief allows a
spouse to elect to be treated as if a separate return had been
filed. Rowe v. Commissioner, T.C. Memo. 2001-325. Section
6015(c)(2) places the burden of proof with respect to
establishing the portion of the deficiency allocable to the
electing spouse upon such spouse.
With respect to erroneous deduction items, section 1.6015-
3(d)(2)(iv), Proposed Income Tax Regs., 66 Fed. Reg. 3898 (Jan.
17, 2001), entitled Erroneous Deduction Items, provides generally
that erroneous deduction items related to a business or
investment are allocated to the spouse who owned the business or
investment, and, if both spouses owned an interest in such
activity, an erroneous deduction item is generally allocated
between the spouses in proportion to each spouse's ownership
interest unless there is clear and convincing evidence supporting
a different allocation. Erroneous items of income are allocated
similarly to the spouse who was the source of the income. Sec.
1.6015-3(d)(2)(iii), Proposed Income Tax Regs., 66 Fed. Reg. 3898
(Jan. 17, 2001). Section 6015(c)(2) provides that each
individual who elects application of section 6015(c) "shall have
the burden of proof with respect to establishing the portion of
any deficiency allocable to such individual".
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