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1. Section 6015(b)
Section 6015(b) provides relief from joint and several
liability where: (1) A joint return has been made for a taxable
year; (2) on such return there is an understatement of tax
attributable to erroneous items of one individual filing the
joint return; (3) the other individual filing the joint return
establishes that in signing the return he or she did not know,
and had no reason to know, that there was such an understatement;
(4) taking into account all the facts and circumstances, it is
inequitable to hold the other individual liable for the
deficiency in tax for the taxable year attributable to the
understatement; and (5) the other individual makes a valid
election. Section 6015(b)(1) is similar to former section
6013(e)(1), and we may look at cases interpreting that section
for guidance when analyzing section 6015(b)(1). Butler v.
Commissioner, 114 T.C. 276, 283 (2000); Braden v. Commissioner,
T.C. Memo. 2001-69.
In Rowe I, we held that petitioner was not entitled to
relief under section 6015(b) for the portions of the capital
gains, mortgage interest, and charitable contributions allocable
to her because these were not items “of” Mr. Rowe as required by
section 6015(b)(1)(B). We found it unnecessary to decide whether
petitioner was entitled to relief under section 6015(b) for the
IRA distributions, the farming activity losses, and the portions
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