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SEC. 66(c). Spouse Relieved of Liability in
Certain Other Cases.-- Under regulations prescribed by
the Secretary, if–-
(1) an individual does not file a
joint return for any taxable year,
(2) such individual does not include
in gross income for such taxable year an item
of community income properly includible
therein which, in accordance with the rules
contained in section 879(a), would be treated
as the income of the other spouse,
(3) the individual establishes that he
or she did not know of, and had no reason to
know of, such item of community income, and
(4) taking into account all facts and
circumstances, it is inequitable to include
such item of community income in such
individual’s gross income,
then, for purposes of this title, such item of
community income shall be included in the gross income
of the other spouse (and not in the gross income of the
individual). Under procedures prescribed by the
Secretary, if, taking into account all the facts and
circumstances, it is inequitable to hold the individual
liable for any unpaid tax or any deficiency (or any
portion of either) attributable to any item for which
relief is not available under the preceding sentence,
the Secretary may relieve such individual of such
liability.
The Commissioner has issued guidance concerning the factors
that he will consider when determining whether to grant equitable
relief to an innocent spouse under sections 66(c) and 6015(f).6
6 Sec. 6015(a) provides that an individual who has made a
joint return may elect to seek relief from joint and several
liability on such return. Because petitioner and her spouse did
not file joint returns for any of the years which are the subject
matter of the motion to dismiss, the provisions of sec. 6015 for
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Last modified: May 25, 2011