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Held, further, P is entitled to relief under sec.
6015(c), I.R.C., to the extent the deficiencies for
1982, 1983, and 1984 are allocable to H under sec.
6015(d), I.R.C. For purposes of applying sec. 6015(d),
I.R.C., items are generally allocated as if P and H had
filed separate returns. Thus, deficiencies resulting
from H’s erroneous partnership deductions are generally
allocated to H, and deficiencies resulting from P’s
erroneous NOL deductions are generally allocable to P.
See sec. 6015(d)(3)(A), I.R.C. However, pursuant to
sec. 6015(d)(3)(B), I.R.C., an item otherwise allocable
to an individual shall be allocated to the other
individual filing the joint return to the extent the
item gave rise to a tax benefit to the other
individual. As a result, P is relieved of liability
for deficiencies attributable to H’s erroneous
partnership deductions except for the portion, if any,
that offsets her income. Likewise, P is liable for
deficiencies attributable to her erroneous NOL
deductions to the extent they offset her income, and
she is relieved of liability for any remaining portion
of the deficiencies attributable to the NOL that
offsets H’s income.
Held, further, P is not entitled to relief under
sec. 6015(f), I.R.C., for the remaining portions of the
deficiencies for 1982, 1983, and 1984.
Held, further, P is not entitled to relief under
sec. 6015(b), (c), or (f), I.R.C., for the underpay-
ments of tax in 1988 and 1989.
Sandra G. Scott, for petitioner.
Thomas M. Rohall, for respondent.
RUWE, Judge: The issue for decision is whether petitioner
is entitled to relief from joint and several liability under
section 6015(b), (c), or (f)1 for her 1982, 1983, 1984, 1988, and
1Unless otherwise indicated, all section references are to
(continued...)
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