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In Rowe I, we granted petitioner relief under section
6015(c) for the IRA distributions, farming activity losses, and
the half of the capital gains, mortgage interest, and charitable
contributions allocable to Mr. Rowe. As previously mentioned,
relief is not available under section 6015(c) for the portion of
the deficiency allocable to the electing spouse; thus, petitioner
was not entitled to relief under section 6015(c) for the halves
of the capital gains, mortgage interest, and charitable
contributions that were allocable to her.
a. IRA Distributions
In 1990, distributions were made from an IRA in petitioner’s
name and the taxable amount of the distributions was not reported
on petitioner and Mr. Rowe’s 1990 return. Petitioner testified
that she usually picked up the mail and that she opened the
letters that were addressed to her. Relying in large part on
petitioner’s credible testimony that she was unaware of the IRA
or any distributions therefrom, we found that this item was
allocable to Mr. Rowe and that petitioner did not have an actual
and clear awareness of the omitted income.
Respondent’s position was that petitioner was not entitled
to relief under section 6015(c) for the IRA distributions because
this item was allocable solely to her and she had actual
knowledge of the IRA and the distributions. Respondent based his
position on the facts that the account was opened in her name,
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