David C. Jonson and Estate of Barbara J. Jonson, Deceased - Page 24

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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                  
                           *  *  *  *    *  *  *                                      
                    (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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