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the term "understatement" has the meaning given to such term
by section 6662(d)(2)(A).
(c) Procedures To Limit Liability for Taxpayers No Longer
Married or Taxpayers Legally Separated or Not Living Together.--
(1) In general.--Except as provided in this subsection,
if an individual who has made a joint return for any taxable
year elects the application of this subsection, the
individual's liability for any deficiency which is assessed
with respect to the return shall not exceed the portion of
such deficiency properly allocable to the individual under
section (d).
(2) Burden of proof.--Except as provided in
subparagraph (A)(ii) or (C) of paragraph (3), each
individual who elects the application of this subsection
shall have the burden of proof with respect to establishing
the portion of any deficiency allocable to such individual.
(3) Election.--
(A) Individuals eligible to make election.--
(i) In general.--An individual shall only be
eligible to elect the application of this
subsection if–
(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
* * * * * * *
(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.
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Last modified: May 25, 2011