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rise to a deficiency (or portion thereof) which is not allocable
to such spouse. Sec. 6015(c)(3)(C).
In this case, the items contested by petitioner giving rise
to the deficiency which are not allocable to petitioner are Mrs.
Parker’s pension distributions. There is no dispute that
petitioner satisfies section 6015(c)(3)(A)(i) because he and Mrs.
Parker were no longer married when petitioner filed his petition.
The question remains whether petitioner had actual knowledge, at
the time the joint return was signed, of “any item giving rise to
a deficiency (or portion thereof)”. Sec. 6015(c)(3)(C).
Petitioner contends that he was unaware of Mrs. Parkers’s
pension distributions. Respondent contends that petitioner knew
of Mrs. Parker’s pension distributions and, accordingly, cannot
obtain relief under section 6015(c).
The knowledge requirement of section 6015(c) does not
require the requesting spouse to possess knowledge of the tax
consequences arising from the item giving rise to the deficiency.
Cheshire v. Commissioner, supra at 194. However, in the case of
omitted income, the requesting spouse “must have an actual and
clear awareness of the omitted income.” Id. at 195. We have
observed that the applicable standard under section 6015(c) is
the requesting spouse’s “actual subjective knowledge” and
indicated that it may be established by circumstantial evidence
in an appropriate case. Culver v. Commissioner, 116 T.C. 189,
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Last modified: May 25, 2011