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(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.
* * * * * * *
(C) Election not valid with respect to certain
deficiencies.–-If the Secretary demonstrates that an
individual making an election under this subsection had
actual knowledge, at the time such individual signed
the return, of any item giving rise to a deficiency (or
portion thereof) which is not allocable to such
individual under subsection (d), such election shall
not apply to such deficiency (or portion). This
subparagraph shall not apply where the individual with
actual knowledge establishes that such individual
signed the return under duress.
Section 6015(d) specifies how an individual’s separate
liability under section 6015(c) is to be determined.
B. Application to Barbara
1. Introduction: Eligibility; Validity
Prior to Barbara’s death on March 16, 1996, she did not
satisfy the eligibility requirements of section 6015(c)(3)(A)(i)
(sometimes, the eligibility requirements), because she was
married to, not legally separated from, and a member of the same
household as David. On June 13, 2000, David, as “Personal
Representative”, submitted to respondent the Form 8857, by which,
petitioners argue, David elected separate liability treatment for
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